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of <h1>Jammu and Kashmir exempts certain handicraft sellers from GST registration under SRO-532 if turnover stays below the threshold.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, has issued Notification SRO-532, superseding the previous notification SRO No. GST-18 dated 15-09-2017. It exempts certain casual taxable persons from obtaining GST registration, specifically those making inter-State taxable supplies of handicraft goods and products predominantly made by hand, as listed in the notification. These include leather articles, carved wood products, bamboo items, textiles, pottery, metalware, and more. Exemptions apply if the aggregate turnover does not exceed the registration threshold, and such persons must obtain a Permanent Account Number and generate an e-way bill. This notification is effective from 15th October 2018.
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