Exemption from registration for casual suppliers of handicraft inter State supplies when aggregate turnover remains below registration threshold. Casual taxable persons making inter State supplies of specified handicraft goods are exempted from obtaining registration under the Odisha GST Act provided they avail the corresponding central notification benefit and their aggregate value of such supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration; exempted categories are defined by listed product descriptions and HSN codes, and such persons must obtain a Permanent Account Number and generate e way bills under rule 138.