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of <h1>Puducherry exempts casual taxable persons supplying handicrafts under GST Act 2017 from registration if below Rs. 20 lakh.</h1> The Government of Puducherry, under the Puducherry Goods and Services Tax Act, 2017, exempts casual taxable persons making taxable supplies of handicraft goods from obtaining registration if their aggregate annual supply value does not exceed twenty lakh rupees. These individuals must have a Permanent Account Number and generate an e-way bill as per rule 138 of the Puducherry GST Rules, 2017. The exemption applies to those making inter-State supplies of handicraft goods and availing benefits from a specific notification. Handicraft goods are defined by a list of products and their Harmonized System of Nomenclature codes. This notification is effective from September 15, 2017.
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