Registration exemption for handicraft inter-state suppliers subject to turnover threshold, PAN and e-way bill compliance. Exempts specified categories of casual taxable persons making inter-State supplies of defined handicraft goods and listed artisan products produced predominantly by hand from registration under Delhi GST, conditioned on availing the related integrated tax notification benefit and keeping aggregate supplies below the statutory turnover threshold; requires such persons to obtain a Permanent Account Number and generate e-way bills under the Delhi GST Rules.
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.
Registration exemption for handicraft inter-state suppliers subject to turnover threshold, PAN and e-way bill compliance.
Exempts specified categories of casual taxable persons making inter-State supplies of defined handicraft goods and listed artisan products produced predominantly by hand from registration under Delhi GST, conditioned on availing the related integrated tax notification benefit and keeping aggregate supplies below the statutory turnover threshold; requires such persons to obtain a Permanent Account Number and generate e-way bills under the Delhi GST Rules.
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