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of <h1>Tripura exempts casual inter-state handicraft sellers from GST registration if sales are under Rs. 10 lakh; PAN and e-way bill required.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, exempts casual taxable persons making inter-state supplies of handicraft goods from registration, provided their aggregate supply value does not exceed ten lakh rupees. These persons must obtain a Permanent Account Number and generate an e-way bill under rule 138 of the Tripura State GST Rules, 2017. The exemption applies to those benefiting from notification No. 8/2017 - Integrated Tax. Handicraft goods include various products such as leather articles, carved wood products, bamboo items, textiles, pottery, metalware, and traditional crafts as specified in the notification.
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