Registration exemption for casual suppliers of handicraft goods, subject to PAN, e-way bill and inter state applicability. Exempts casual taxable persons making taxable supplies of handicraft goods from registration, subject to aggregate value ceilings (with a lower ceiling for Special Category States), and requires such persons to obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier also avails the related Integrated Tax notification and defines handicraft goods by product descriptions and HSN codes when made predominantly by hand.