Notification No. 32/2017
Date: September 15, 2017
Subject: Exemption from GST registration for inter-State suppliers of specified handicraft goods.
Description:
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.
Effective Date: 15th September, 2017