Exemption from registration for casual handicraft suppliers: interstate supplies exempt subject to turnover, PAN and e way bill. Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of handicraft goods either by reference to goods listed in the central notification No. 21/2018 Central Tax (Rate) or by reference to specified product categories with their HSN codes when produced predominantly by hand. The exemption is subject to availing the central notification benefit and that aggregate value of supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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 casual handicraft suppliers: interstate supplies exempt subject to turnover, PAN and e way bill.
Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of handicraft goods either by reference to goods listed in the central notification No. 21/2018 Central Tax (Rate) or by reference to specified product categories with their HSN codes when produced predominantly by hand. The exemption is subject to availing the central notification benefit and that aggregate value of supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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