Exemption for Casual Taxable Persons in Handicrafts Sector

Central Government amends CGST Act, exempts certain casual taxable persons. Amendment supersedes notification No. 32/2017-Central Tax, dated September 15, 2017.

Specifies categories exempted from obtaining registration under CGST Act. Exemption applies to those making inter-State taxable supplies of handicraft goods. Includes products predominantly crafted by hand, listed in provided table.

Exemption subject to conditions of notification No. 03/2018 – Integrated Tax. Aggregate value of supplies must not exceed specified turnover threshold.

Such persons required to obtain Permanent Account Number and generate e-way bill. Gunjan Kumar Verma, Under Secretary to the Government of India, issues the notification.