Registration exemption for casual handicraft suppliers subject to aggregate value limits and PAN and e way bill compliance. Casual taxable persons making taxable supplies of handicraft goods are exempt from obtaining registration under the Bihar GST Act provided the aggregate value of such supplies, computed on an all India basis, does not exceed twenty lakh rupees in a financial year (ten lakh rupees for Special Category States). Exempt persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter State supplies where the supplier is availing the related integrated tax notification and handicraft goods are defined by a Table of products with corresponding HSN codes when produced predominantly by hand.