Registration exemption for casual handicraft suppliers when aggregate supplies remain below the prescribed threshold, subject to compliance requirements. Casual taxable persons making taxable supplies of handicraft goods are specified as exempt from obtaining registration under the West Bengal GST Act, provided their aggregate supplies, computed on an all India basis for a financial year, do not exceed the prescribed threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to those making inter State handicraft supplies who are availing the corresponding integrated tax notification. 'Handicraft goods' are defined by a Table correlating product descriptions with HSN codes where items are predominantly made by hand.