Exemption from registration for inter state handicraft supplies, subject to turnover limit, PAN and e way bill requirements. Exemption from registration is granted to specified casual taxable persons making inter state supplies of notified handicraft goods listed by tariff/HSN or product description, provided they avail the corresponding integrated tax notification benefit and their aggregate all India supplies do not exceed the turnover threshold for state/UT registration; exempt persons must obtain PAN and generate an e way bill under rule 138.