Notification No. 56/2018
Date: October 23, 2018
Subject: Exemption from GST registration for inter-State supply of handicraft goods
Description:
Issued under section 23(2) of the CGST Act, this notification exempts specified casual taxable persons making inter-State supplies of handicraft goods from mandatory GST registration, subject to aggregate turnover limits. The exemption applies to craftsmen predominantly producing goods by hand, provided PAN and e-way bill requirements are complied with. The notification promotes traditional handicraft sectors.