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    <title>Exemption on handicraft goods.</title>
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    <description>Casual taxable persons supplying handicraft goods are specified as exempt from registration under the Assam GST Act subject to an all India aggregate value ceiling for a financial year; the exemption covers inter State supplies covered by the relevant Integrated Tax notification and is conditional on obtaining a PAN and generating an e way bill under rule 138, with &quot;handicraft goods&quot; defined by product descriptions and corresponding HSN codes where manufacture is predominantly by hand.</description>
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