Registration exemption for casual handicraft suppliers subject to turnover cap, PAN requirement and e way bill generation obligation. Casual taxable persons supplying handicraft goods are exempted from registration under the Karnataka GST Act if their aggregate supplies on an all India basis do not exceed twenty lakh rupees in a financial year, and if they are availing the corresponding integrated tax notification for inter State supplies. Exempt persons must obtain a Permanent Account Number and generate an e way bill per rule 138. 'Handicraft goods' are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.