Registration exemption for inter state handicraft supplies granted, subject to aggregate value limits and compliance requirements. Casual taxable persons making inter state taxable supplies of handicraft goods are exempted from registration under the Uttar Pradesh GST Act, 2017, subject to aggregate value limits computed on an all India basis and a lower threshold for Special Category States; exempt persons must obtain a Permanent Account Number and generate an e way bill, and the exemption applies only to those availing the benefit of the referenced Central notification. Handicraft goods are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.