Exemption from registration for specified class of Casual Taxable Persons


CBIC issued Notification No. 56/2018 on 23.10.2018 to amend the existing exemption provided to casual taxable persons from registration under GST. Exemption has been extended to inter-state supply of handicraft goods that are predominantly made by hand though some tools or machinery may have been used in the process and those possessing distinctive features that makes them different from mechanically produced similar goods; these goods are as specified in Explanation to Notification No. 21/2018 dated 26.07.2018.

Same exemption also provided to inter-state supplies of specified handicraft goods made by the craftsmen predominantly by hand even though some machinery may also be used in the process such as leather articles, carved wood products, handloom products, musical instruments, dolls and toys, etc.

Such exemption provided from registration only if the aggregate value of such supplies does not exceed rupees 20 lacs in a financial year and in case of special category states, the aggregate turnover should not exceed rupees 10 lacs.

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