Central Govt. notifies
exemption from registration to job-workers engaged in making inter-State supply
of services to registered person(s), except those whose aggregate turnover
exceeds Rs. 20 lakhs in FY (Rs. 10 lakhs in special category States) or who opt
for voluntary registration; Said exemption would also not apply to job-workers
who are involved in supply of services in relation to jewellery, goldsmiths’
and silversmiths’ wares and other articles as specified at Sl. No. 151 in
Annexure to Rule 138 of CGST Rules; Central Govt. further notifies exemption
from registration to persons making inter-state supplies of specified
handicraft goods subject to threshold; Such persons would require to obtain PAN
and generate e-way bill in accordance with Rule 138 of CGST Rules; As per said
Notification, “handicraft goods” include inter alia leather articles and
footwear, carved wood products, carpets, rugs, musical instruments, folk
paintings, textile hand embroidery and theatre costumes when made by craftsmen
predominantly by hand even though some machinery may be used in the process :
Finance Ministry Notifications
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