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    <title>Exemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goods.</title>
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    <description>Casual taxable persons making inter State supplies of specified handicraft goods are exempted from obtaining registration under the Odisha GST Act provided they avail the corresponding central notification benefit and their aggregate value of such supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration; exempted categories are defined by listed product descriptions and HSN codes, and such persons must obtain a Permanent Account Number and generate e way bills under rule 138.</description>
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      <title>Exemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goods.</title>
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      <description>Casual taxable persons making inter State supplies of specified handicraft goods are exempted from obtaining registration under the Odisha GST Act provided they avail the corresponding central notification benefit and their aggregate value of such supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration; exempted categories are defined by listed product descriptions and HSN codes, and such persons must obtain a Permanent Account Number and generate e way bills under rule 138.</description>
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