Seeks to supersede Notification FTX.56/2017/132 dtd.17/10/2018 which seeks to grant exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. - FTX.56/2017/Pt-I/142 - Assam SGST
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Handicraft registration exemption for casual taxable persons is limited by product categories, turnover threshold, PAN, and e-way bill compliance. Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the conditions that the goods fall within the listed categories, the supplies are made by craftsmen predominantly by hand, the benefit of the specified integrated tax notification is availed, and the all-India aggregate value remains within the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill in accordance with 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.
Handicraft registration exemption for casual taxable persons is limited by product categories, turnover threshold, PAN, and e-way bill compliance.
Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the conditions that the goods fall within the listed categories, the supplies are made by craftsmen predominantly by hand, the benefit of the specified integrated tax notification is availed, and the all-India aggregate value remains within the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138.
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