Statutory Tax Exemption & Bill of Supply
Official public disclosure regarding rural artisan micro-enterprise status, statutory Goods and Services Tax threshold exemptions, and authentic Bill of Supply issuance for KB Fashions Handlooms & Textiles.
1. Statutory Exemption under Section 23 of the CGST Act, 2017
This public declaration certifies that KB Fashions Handlooms & Textiles operates as an ancestral cottage occupation and retail establishment rooted in Kalwaral village, Kamareddy District, Telangana.
Under Section 23(1)(a) of the Central Goods and Services Tax (CGST) Act, 2017 and corresponding provisions of the Telangana Goods and Services Tax Act, 2017, persons exclusively engaged in retail supplies where aggregate annual turnover does not exceed the statutory threshold limit for goods within the State are not liable to obtain mandatory GST registration.
Accordingly, all consumer prices listed across our platform are direct net retail prices with zero GST surcharges added at checkout.
2. Retail Bill of Supply Protocol (Rule 49 CGST Rules)
In compliance with Rule 49 of the Central Goods and Services Tax Rules, 2017:
- An authentic, sequentially numbered Bill of Supply is generated for every order.
- Each Bill of Supply clearly states the supplier name, registered Kalwaral address, unique serial invoice number, customer delivery destination, description of handloom textiles, linear meter lengths, and total consideration paid.
- Patrons can download or print their verified Bill of Supply at any time from their order status page or invoice link (/invoices/[orderId]).
3. Rural Artisan Empowerment & Honest Direct Pricing
By operating directly from our village center without intermediary urban markups or complex tax cascading, KB Fashions Handlooms & Textiles delivers maximum value to patrons while directly preserving ancestral pit-loom weaving traditions in Telangana.
For statutory verification inquiries or government audit requests, contact our managing administration at kbfashions.kalwaral@gmail.com.