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of <h1>Delhi exempts select handicraft sellers from GST registration, effective Oct 23, 2018, with conditions.</h1> The notification issued by the Finance Department of Delhi exempts certain casual taxable persons from registration under the Delhi Goods and Services Tax Act, 2017. These exemptions apply to individuals making inter-State taxable supplies of specified handicraft goods, including leather articles, carved wood products, bamboo products, textiles, pottery, metalware, and more, provided they meet certain conditions. These individuals must have a Permanent Account Number and generate an e-way bill as per the Delhi GST Rules. The notification is effective from October 23, 2018, and ensures that the aggregate turnover does not exceed the registration threshold.
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