Clarity on E-Way Bill
GST
Dated:- 22-3-2018
Government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone. Some of the queries regarding applicability of e-way bill provisions are as below:
(i) Exemption for export consignments during custom bonded movement from one airport o another;
(ii) Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa;
(iii) Parity in movement of export cargo with import cargo.
To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax da
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