Exemption to Casual taxable person (CTP) from registration u/s 23(2) was allowed for supply of 28 items of handicraft goods till threshold exemption was allowed by Notification 32/2017 dated 15-9-2017 both for inter state and intra state transactions. These handicraft items as per said notifications are exempt when made by the craftsmen predominantly by hand even though some machinery may also be used in the process. Further availability of PAN and generation of e-way bill was made compulsory, The list of items covered by above notifications has been expanded for certain following further items:
- In Sl. No. 9, textile handloom products were exempt. Now Handmade shawls, stoles and scarves have been added.
- Further 5 items have been added to exemption list of registration for CTP