Notification 32/2017 - Central Tax
Date: September 15, 2017
Effective From: September 15, 2017
Subject
Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
Content
G.S.R. (E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided th…