Exemption from registration for inter-state handicraft suppliers subject to turnover threshold, PAN and e-way bill compliance. Exemption from registration is specified for casual taxable persons making inter State supplies of listed handicraft and artisan products predominantly made by hand, subject to benefit under the relevant integrated tax notification and an all India aggregate turnover limit above which registration is required; 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 inter-state handicraft suppliers subject to turnover threshold, PAN and e-way bill compliance.
Exemption from registration is specified for casual taxable persons making inter State supplies of listed handicraft and artisan products predominantly made by hand, subject to benefit under the relevant integrated tax notification and an all India aggregate turnover limit above which registration is required; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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