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<h1>Sikkim GST Exempts Casual Handicraft Sellers from Registration if Supplies are Under Rs. 20 Lakh Annually; PAN and E-Way Bill Needed.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, exempts casual taxable persons supplying handicraft goods from registration requirements, provided their annual supply value does not exceed twenty lakh rupees, or ten lakh rupees in Special Category States, excluding Jammu and Kashmir. These individuals must obtain a Permanent Account Number and generate an e-way bill as per Sikkim GST rules. The exemption applies to those making inter-State supplies and benefiting from a related notification. Handicraft goods include items like leather articles, carved wood products, textiles, pottery, metalware, and more, as specified by their HSN codes.