Exemption from registration for casual suppliers of specified handicraft inter state supplies subject to turnover and compliance. The State Government specifies categories of casual taxable persons exempted from registration for inter State supplies of specified handicraft and artisan products (listed with HSN codes) when predominantly handmade. The exemption is conditional on availing the referenced Integrated Tax notification and that aggregate supplies do not exceed the registration turnover threshold under section 22. Exempted persons must obtain a Permanent Account Number and generate e way bills under rule 138. The notification is effective from 15 October 2018.
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Provisions expressly mentioned in the judgment/order text.
Exemption from registration for casual suppliers of specified handicraft inter state supplies subject to turnover and compliance.
The State Government specifies categories of casual taxable persons exempted from registration for inter State supplies of specified handicraft and artisan products (listed with HSN codes) when predominantly handmade. The exemption is conditional on availing the referenced Integrated Tax notification and that aggregate supplies do not exceed the registration turnover threshold under section 22. Exempted persons must obtain a Permanent Account Number and generate e way bills under rule 138. The notification is effective from 15 October 2018.
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