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.

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....exercise of the powers conferred by sub-section (2) of section 23 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), (hereinafter referred to as the "said Act"), the State Government, on the recommendations of the Goods and Services Tax Council and in supersession of the notification of the Government of Odisha in the Finance Department notification No. 27473-FIN-CT1-TAX-0043/2....

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....or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; or (ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corres....

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....thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroider 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802 18. Stones inlay work 68 19. Pottery and clay products, inc....