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TMI BlogExemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government of Sikkim in the Department of Finance, Revenue expenditure, No. 32/2017 State Tax, dated the 15 th September, 2017 published in the Gazette of Sikkim, except as respects things done or omitted to be done before such supersession, hereby specifies the categories of casual taxable persons (hereinafter referred to as such persons ) who shall be exempted from obtaining registration under the said Act- (i) such persons making inter-State taxable supplies of handicraft goods as defined in the Explanation in notification No. 21/2018 State Tax (Rate), dated the 26 th July, 2018, published in the Gazette of Sikkim, and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouches, wallets 4601, 4602 8. Paper mache articles 4823 9. Textile (handloom products ) including 50, 58, 62, 63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroider 58 14. Theatre costumes 61, 62, 63 15. Coir products ( including mats, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such persons are availing the benefit of notification No. 03/2018 Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052(E), dated the 22nd October, 2018: Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section. 2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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