GST Registration Exemption for Casual Taxable Person
Gst Registration Exemption for Casual Taxable Person
Under Goods and Service Tax there are special provisions relating to the ‘casual taxable person’. Understanding in simple terms, ‘casual taxable person’ means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of the business, whether as principal or as an agent or in any other capacity, in a State or Union territory where he has no fixed place of business. In this article, we look at the GST registration exemption provided to certain casual taxable person in detail.
Exemption from Gst Registration
A certain casual taxable person is exempted from obtaining the GST Registration. Exemption from GST registration, for a casual taxable person, has been provided vide notification no. 56/2018 – Central tax dated 23rd October 2018. The below-mentioned list provides the special category of casual taxable person who is being exempted from obtaining the GST registration –
- A casual taxable person who is being engaged in making inter-state supplies of handicraft goods. However, the basic condition for claiming the exemption is that the handicraft goods should have been made by hand (even though some tools or machinery may also have been used in the process). Further such handicraft goods should be graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature, possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility; and
- A casual taxable person who is engaged in making inter-state supplies of specified items, when such items are made by the craftsmen largely by hand even though some machinery may be used in the process.
List of specified items are as under:
|1||Leather articles||4201, 4202 and 4203|
|2||Carved wood products||4415, 4416, 4419 and 4420|
|3||Woodturning and lacquerware||4421|
|5||Grass, leaf/reed/fibre products, mats, pouches, wallets||4601 and 4602|
|6||Paper mache articles||4823|
|7||Textile (handloom products)||Including 50, 58, 62 and 63|
|8||Textiles hand printing||50, 52 and 54|
|10||Carpet, rugs and durries||57|
|11||Textiles hand embroidery||58|
|12||Theatre costumes||61, 62 and 63|
|13||Coir products||5705 and 9404|
|14||Leather footwear||6403 and 6405|
|15||Carved stone products||6802|
|16||Stones inlay work||68|
|17||Pottery and clay products which include terracotta||6901, 6909, 6911, 6912, 6913 and 6914|
|18||Metal table and kitchenware||7418|
|19||Metal statues, images or statues vases, urns and crosses of the types used for the decoration of metals of chapter 73 and chapter 74||8306|
|22||Horn and bone products||96|
|23||Conch shell crafts||96|
|24||Bamboo furniture, cane/Rattan furniture||94|
|25||Dolls and toys||9503|
|26||Folk paintings, Madhubani, patchi000tra, Rajasthani miniature||97|
Conditions for Claiming Exemption
- The exemption is available only if the person is availing the benefit of notification no. 03/2018 – integrated tax dated 22nd October 2018;
- The total aggregate value of such supplies, to be computed on all India basis, should not be more than the amount of aggregate turnover above which the supplier is liable to be registered in the State or Union Territory; and
- A person is required to obtain PAN (i.e. Permanent Account Number) and it also required to generate an E-way bill in accordance with rule 138 of the Central Goods and Service Tax Rules, 2017.
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