Selling at a fair in another state? Five answers give your GST route (handicraft exemption, casual registration, on-approval or display), a safe apply-by date
Selling at a fair in another state? Five answers → your GST route (handicraft exemption, casual registration, on-approval or display), the safe apply-by date after the biometric
v1 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Selling at a fair in another state? Five answers → your GST route (handicraft exemption, casual registration, on-approval or display), the safe apply-by date after the biometric
Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.
CGST Act ss.2(20), 22(1), 24, 25(1) proviso, 25(4), 27, 54(13), 122, 129; Notification 56/2018-Central Tax and 03/2018-Integrated Tax (handicraft exemption); Rule 55, Rule 138(1); Circular 10/10/2017-GST (goods on approval); Rule 8(4A) and Delhi HC *Neha v. UoI* (8 Sep 2026, interim) on biometric verification.
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