Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required. - 3/2018 - Integrated GST (IGST)

Exemption for inter-State handicraft suppliers: registration not required but PAN and e-way bill are mandated.

Exempts persons making inter-State taxable supplies of specified handicraft goods from the requirement to obtain registration, provided the all-India aggregate value of such supplies does not exceed the turnover threshold that triggers mandatory registration; applies to goods identified by referenced tariff entries and an enumerated Table of products with HSN codes. Such exempt persons must obtain a Permanent Account Number and generate an e-way bill in accordance with the rules; the notification supersedes an earlier notification.