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    <title>Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.</title>
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    <description>Casual taxable persons making taxable supplies of handicraft goods are specified as exempt from obtaining registration under the West Bengal GST Act, provided their aggregate supplies, computed on an all India basis for a financial year, do not exceed the prescribed threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to those making inter State handicraft supplies who are availing the corresponding integrated tax notification. &quot;Handicraft goods&quot; are defined by a Table correlating product descriptions with HSN codes where items are predominantly made by hand.</description>
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    <pubDate>Fri, 15 Sep 2017 00:00:00 +0530</pubDate>
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      <description>Casual taxable persons making taxable supplies of handicraft goods are specified as exempt from obtaining registration under the West Bengal GST Act, provided their aggregate supplies, computed on an all India basis for a financial year, do not exceed the prescribed threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to those making inter State handicraft supplies who are availing the corresponding integrated tax notification. &quot;Handicraft goods&quot; are defined by a Table correlating product descriptions with HSN codes where items are predominantly made by hand.</description>
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      <pubDate>Fri, 15 Sep 2017 00:00:00 +0530</pubDate>
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