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of <h1>India exempts inter-State handicraft suppliers from GST registration if turnover is below threshold; PAN and e-way bill required.</h1> The Government of India exempts individuals making inter-State taxable supplies of specified handicraft goods from mandatory registration under the Integrated Goods and Services Tax Act, 2017. This exemption applies to various handcrafted products, including leather articles, carved wood products, bamboo items, textiles, and more, provided the aggregate turnover does not exceed the registration threshold. However, these individuals must obtain a Permanent Account Number and generate an e-way bill as per the Central Goods and Services Tax Rules, 2017. This notification supersedes the previous notification from September 2017, except for actions taken prior to its supersession.
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