Notification No. 08/2017
Date: September 14, 2017
Subject: Grants exemption from registration to persons making inter-State taxable supplies of handicraft goods
Description:
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
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