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    <title>Specifies the casual taxable persons making taxable supplies of handicraft goods.</title>
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    <description>Specifies a conditional exemption from registration under the Meghalaya GST Act for casual taxable persons making handicraft goods where aggregate supplies on an all-India basis do not exceed the thresholds stated; exempted persons must obtain a Permanent Account Number and generate e-way bills per rule 138, and the exemption also applies to inter-State suppliers availing the cited integrated-tax notification. &#039;Handicraft goods&#039; are defined by a Table listing product descriptions and corresponding HSN codes for items predominantly made by hand.</description>
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