GST registration exemption for casual taxable persons supplying specified handicraft and artisan goods, subject to turnover and compliance conditions. Casual taxable persons making inter-State taxable supplies of specified handicraft and artisan goods are exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act, 2017. The exemption applies only if the person also avails the corresponding integrated tax notification and the all-India aggregate value of supplies does not exceed the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill as prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration exemption for casual taxable persons supplying specified handicraft and artisan goods, subject to turnover and compliance conditions.
Casual taxable persons making inter-State taxable supplies of specified handicraft and artisan goods are exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act, 2017. The exemption applies only if the person also avails the corresponding integrated tax notification and the all-India aggregate value of supplies does not exceed the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill as prescribed.
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