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    <title>NCT Delhi, recommendations of the Council, specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration</title>
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    <description>Casual taxable persons supplying handicraft goods are exempted from registration under the Delhi GST Act if their aggregate taxable supplies, computed on an all India basis, do not exceed twenty lakh rupees in a financial year (ten lakh in Special Category States other than Jammu and Kashmir). Exempt persons must obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier avails the corresponding integrated tax notification. &quot;Handicraft goods&quot; are defined by a table of product descriptions with HSN codes, where production is predominantly by hand.</description>
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      <description>Casual taxable persons supplying handicraft goods are exempted from registration under the Delhi GST Act if their aggregate taxable supplies, computed on an all India basis, do not exceed twenty lakh rupees in a financial year (ten lakh in Special Category States other than Jammu and Kashmir). Exempt persons must obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier avails the corresponding integrated tax notification. &quot;Handicraft goods&quot; are defined by a table of product descriptions with HSN codes, where production is predominantly by hand.</description>
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