Registration exemption for casual suppliers of specified handicraft inter State supplies, subject to turnover limit and compliance requirements. Specifies categories of casual taxable persons exempted from obtaining registration for inter State supplies of defined handicraft goods or the Table-listed artisan products (with stated HSN codes) when predominantly hand made, subject to benefit under the referenced Integrated Tax notification and an aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Nagaland GST Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
Registration exemption for casual suppliers of specified handicraft inter State supplies, subject to turnover limit and compliance requirements.
Specifies categories of casual taxable persons exempted from obtaining registration for inter State supplies of defined handicraft goods or the Table-listed artisan products (with stated HSN codes) when predominantly hand made, subject to benefit under the referenced Integrated Tax notification and an aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Nagaland GST Rules, 2017.
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