Finmin notifies registration exemption to job-workers & suppliers of handicrafts making inter-state supplies

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