Notification No. 56/2018
Date: October 30, 2018
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 GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.
Effective Date: 23rd October, 2018
Previous Notification:
Notification No. 32/2017–Central Tax dated 15.09.2017