Provision related to section 23

if a person engaged in inter state supply of both taxable and notified handicraft goods and its aggregate t/o is 15 lac. Does he liable to get register under GST?
Replies (5)
Quick Summary
This discussion clarifies GST registration requirements for businesses involved in interstate supply of handicraft goods. While generally mandatory for interstate sales, specific exemptions exist for certain handicraft goods under Notification 56/2018, provided the aggregate turnover is below the threshold. However, if taxable goods (other than specified handicrafts) or taxable services are supplied interstate alongside handicrafts, mandatory registration under Section 24 of the CGST Act may still apply.

Yes, mandatory for interstate supply of taxable goods....

compulsory registration under section 24 for inter state supply of goods irrespective of turnover.

Yes, as he has some inter state supply of goods, so compulsory registration is required as section 24 of the CGST Act, 2017.

But in ICAI study material it is mentioned that registration is not compulsory.....
Dear Anuj
Either you have mistyped something in your query or you have not interpreted the study material correctly.

Actually , as per Notification 56/2018 , person making inter-state taxable supplies of specified handicraft goods is exempted to obtain mandatory registration u/s 24 ,(Note his aggregate turnover must be below threshold as prescribed in Section 22)
So if he supplying any taxable goods(Not handicraft goods) with specified taxable handicraft goods interstate then he is liable to take mandatory registration under Section 24 , even though AG turnover is below threshold limit .

(Section 24 is over rides the Section 22)

Yes if he is supplying taxable services interstate along with handicraft goods then he is exempted to obtain mandatory registration u/s 24 , because Interstate supply of SERVICES is exempted by Notification 10/2017 CT.

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