Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - 32/2017-State Tax - Sikkim SGST
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Registration exemption for casual handicraft suppliers subject to all-India turnover limits and PAN and e-way bill compliance. Exempts casual taxable persons supplying handicraft goods from GST registration subject to an all India turnover limit and a lower threshold for Special Category States (excluding Jammu and Kashmir); requires eligible persons to obtain a Permanent Account Number and generate an e-way bill; limits the exemption to those making inter State taxable supplies and availing the related central notification; defines handicraft goods by a specified list of products and corresponding HSN codes when predominantly made by hand.
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 casual handicraft suppliers subject to all-India turnover limits and PAN and e-way bill compliance.
Exempts casual taxable persons supplying handicraft goods from GST registration subject to an all India turnover limit and a lower threshold for Special Category States (excluding Jammu and Kashmir); requires eligible persons to obtain a Permanent Account Number and generate an e-way bill; limits the exemption to those making inter State taxable supplies and availing the related central notification; defines handicraft goods by a specified list of products and corresponding HSN codes when predominantly made by hand.
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