Exemption from registration for specified inter State handicraft supplies by predominantly hand craftsmen, subject to turnover limit and compliance. Specifies categories of casual taxable persons exempted from obtaining registration under the Punjab GST Act when making inter State supplies of specified handicraft goods or listed products made predominantly by hand, subject to benefit of a central integrated tax notification and an all India aggregate turnover threshold. Exempt persons must obtain a Permanent Account Number and generate an e way bill under the applicable rules; the notification supersedes an earlier state notification and takes effect from the stated operative date.
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.
Exemption from registration for specified inter State handicraft supplies by predominantly hand craftsmen, subject to turnover limit and compliance.
Specifies categories of casual taxable persons exempted from obtaining registration under the Punjab GST Act when making inter State supplies of specified handicraft goods or listed products made predominantly by hand, subject to benefit of a central integrated tax notification and an all India aggregate turnover threshold. Exempt persons must obtain a Permanent Account Number and generate an e way bill under the applicable rules; the notification supersedes an earlier state notification and takes effect from the stated operative date.
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