Registration exemption for handicraft inter state suppliers where turnover and central notification conditions are met, with PAN and e way bill duties. Exemption from registration for specified categories of casual taxable persons making inter State supplies of handicraft and artisan products produced predominantly by hand, subject to availing the benefit of the referenced central notification and the aggregate turnover threshold that triggers mandatory registration; covered products are listed with HSN groupings. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by the rules; the notification supersedes an earlier state notification and is effective from the operative date of the central notification.
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 where turnover and central notification conditions are met, with PAN and e way bill duties.
Exemption from registration for specified categories of casual taxable persons making inter State supplies of handicraft and artisan products produced predominantly by hand, subject to availing the benefit of the referenced central notification and the aggregate turnover threshold that triggers mandatory registration; covered products are listed with HSN groupings. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by the rules; the notification supersedes an earlier state notification and is effective from the operative date of the central notification.
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