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of <h1>Manipur GST Act 2017: Handicraft Sellers Exempt from Registration if Supplies Under Rs. 20L; PAN & E-way Bill Required.</h1> The Government of Manipur, under the Manipur Goods and Services Tax Act, 2017, exempts casual taxable persons making taxable supplies of handicraft goods from registration requirements, provided their aggregate supply value does not exceed twenty lakh rupees annually, or ten lakh rupees for Special Category States, excluding Jammu and Kashmir. These individuals must obtain a Permanent Account Number and generate an e-way bill as per the Manipur GST Rules, 2017. This exemption applies to inter-State supplies of handicraft goods, which include a variety of products such as leather articles, carved wood products, textiles, pottery, and more, as detailed in the notification.
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