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of <h1>Sikkim GST Exempts Casual Handicraft Sellers from Registration if Turnover is Below Threshold; PAN and E-Way Bill Required.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, exempts certain casual taxable persons from registration requirements if their aggregate turnover is below the specified threshold. This applies to those making inter-State taxable supplies of handicraft goods, as defined in a prior notification, and includes products like leather articles, carved wood products, bamboo items, textiles, pottery, and more. These individuals must have a Permanent Account Number and generate an e-way bill as per the Sikkim GST Rules. The exemption is contingent on compliance with related notifications and turnover limits.
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