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    <title>Exempting casual taxable persons making taxable supplies of handicraft goods from obtaining Registration</title>
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    <description>Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of handicraft goods either by reference to goods listed in the central notification No. 21/2018 Central Tax (Rate) or by reference to specified product categories with their HSN codes when produced predominantly by hand. The exemption is subject to availing the central notification benefit and that aggregate value of supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.</description>
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      <description>Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of handicraft goods either by reference to goods listed in the central notification No. 21/2018 Central Tax (Rate) or by reference to specified product categories with their HSN codes when produced predominantly by hand. The exemption is subject to availing the central notification benefit and that aggregate value of supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.</description>
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