Notification: Exemption for Casual Taxable Persons in Handicraft Goods

Exemption Criteria: Casual taxable persons supplying handicraft goods exempted from GST registration. Aggregate value of supplies not to exceed: Rs. 20 lakh annually (nationwide). Rs. 10 lakh annually in Special Category States, except Jammu and Kashmir.

Compliance Requirements: Exempted persons must obtain a Permanent Account Number (PAN). Generate e-way bills as per Rule 138 of CGST Rules, 2017.

Scope of Exemption: Applies to those making inter-State taxable supplies of handicraft goods. Eligible under Notification No. 8/2017 - Integrated Tax dated 14th September 2017.

Signed by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.