TMI BlogExemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Government of India in the Ministry of Finance, Department of Revenue No. 32/2017 Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 , except as respects things done or omitted to be done before such supersession, hereby specifies the categories of casual taxable persons (hereinafter referred to as such persons‟) who shall be exempted from obtaining registration under the said Act- (i) such persons making inter-State taxable supplies of handicraft goods as defined in the Explanation in notification No. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, published in the Gazett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 58, 62, 63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 58 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bani, patchitra, Rajasthani miniature 97 Provided that such persons are availing the benefit of notification No. 03/2018 Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052(E), dated the 22nd October, 2018 : Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act , read with clause (iii) of the Explanation to that section. 2. Such persons mentioned in the preceding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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