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    <title>Notifying exemption of state tax to a casual taxable person making taxable supplies of handicraft goods</title>
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    <description>Casual taxable persons supplying handicraft goods are exempted from compulsory registration under the Kerala SGST Act subject to an all India aggregate turnover ceiling. The exemption applies to inter State supplies when aligned with the related Integrated Tax notification, but requires the persons to obtain a Permanent Account Number and to generate e way bills as per the Kerala GST Rules. &quot;Handicraft goods&quot; are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.</description>
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      <description>Casual taxable persons supplying handicraft goods are exempted from compulsory registration under the Kerala SGST Act subject to an all India aggregate turnover ceiling. The exemption applies to inter State supplies when aligned with the related Integrated Tax notification, but requires the persons to obtain a Permanent Account Number and to generate e way bills as per the Kerala GST Rules. &quot;Handicraft goods&quot; are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.</description>
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