In exercise of the powers conferred by section 23(2) of CGSTA, 2017,

and in supersession of the notification No. 32/2017-Central Tax dt. 15-09-2017

except as respects things done or omitted to be done before such supersession

CTP making inter-state taxable supplies of specified handicraft goods or products and whose AT < threshold limit as per section 22(1) is exempt from registration

CG specifies Casual taxable person (CTP) who shall be exempted from obtaining registration under the said Act-

(i) CTP making inter-State taxable supplies of handicraft goods as defined in the “Explanation” in Notification No. 21/2018-Central Tax (Rate) dt. 26-07-2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in column (3) of the Table contained in the said notification; or

(ii) CTP making inter-State taxable supplies of the products mentioned in column (2) of the Table below and HSN code mentioned in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-

Table

Provided that such persons are availing the benefit of Notification No. 03/2018-Integrated Tax dt. 22-10-2018

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed aggregate turnover above which a supplier is liable to be registered in the State or Union territory u/s 22(1) of the said Act, read with clause (iii) of the Explanation to that section.

Such person shall obtain PAN and shall generate e-way bill

2. Such persons mentioned in the preceding paragraph shall obtain a PAN and generate an e-way bill in accordance with the provisions of rule 138 of the CGST Tax Rules, 2017..