Registration exemption for casual handicraft suppliers where aggregate supplies fall below specified thresholds, subject to PAN and e way requirements. Casual taxable persons supplying handicraft goods are exempted from registration under the Delhi GST Act if their aggregate taxable supplies, computed on an all India basis, do not exceed twenty lakh rupees in a financial year (ten lakh in Special Category States other than Jammu and Kashmir). Exempt persons must obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier avails the corresponding integrated tax notification. 'Handicraft goods' are defined by a table of product descriptions with HSN codes, where production is predominantly by hand.