EXEMPTION TO E-WAY BILL REQUIREMENT \u2013 PART II
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 13-8-2018<\/p>\n
Exemption under Notification 07\/2017-Central Tax (Rate)
\nThe Central Government vide Notification No.07\/2017-Central Tax (Rate), dated 28.06.2017 exempted the following goods from the levy of GST-
\n * Any Chapter – The supply of goods by the CSD to the Unit Run Canteens;
\n * Any Chapter – The supply of goods by the CSD to the authorized customers;
\n * Any Chapter – The supply of goods by the Unit Run Canteens to the authorized customers
\nRule 138 (14) (j) exempted the goods notified in Notification No.07\/2017-Central Tax (Rate) from the e-way bill requirement.
\nExemption under Notification No. 26\/2017-Central Tax (Rate)
\nThe Central Government granted exemption, vide Notification No.26\/2017-Central Tax (Rate), dated 21.09.2017, intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff A<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . No = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o. GSL\/GST\/RULE-138(14)\/B.12, dated 11.04.2018, the Commissioner of State Tax, Gujarat State hereby notifies that no E-Way Bill is required to be generated for intra-city movement as well as intra-state movement of all goods within whole of the territory of the State except for intra-state movement within whole of the territory of the State of following 19 goods of consignment value exceeding fifty thousand rupees- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ucts = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a State Goods and Services Tax Act, 2017, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es that no e-way bill is required to be generated for the transport of following goods, for intra-State movement i.e., within the State of Tamil Nadu- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ensils not operated by pressure and electricity = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orticultural purposes, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ood components and blood plasma. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n paddy or rice coated with sugar or gur, rice flour ,rice bran and de-oiled rice bran. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing hair belting = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" EXEMPTION TO E-WAY BILL REQUIREMENT \u2013 PART IIBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 13-8-2018 Exemption under Notification 07\/2017-Central Tax (Rate) The Central Government vide Notification No.07\/2017-Central Tax (Rate), dated 28.06.2017 exempted the following goods from the levy of GST- * Any Chapter – The supply of goods by the CSD to the … Continue reading “EXEMPTION TO E-WAY BILL REQUIREMENT \u2013 PART II”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13219","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13219"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13219\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nDescription of Goods
\nChapter\/Heading\/Sub- heading\/Tariff item
\n(1)
\n(2)
\n(3)
\n1
\nVegetable and Edible Oil
\n1507 to 1518
\n2
\nConfectionery
\n1704
\n3
\nPan Masala
\n2106-90-20
\n4
\ntobacco and tobacco products
\n2402, 2403
\n5
\nSheets for veneering, Laminated Sheet, Particle board, Fibre
\nboard. Plywood
\n4408, 4410, 4411, 4412
\n6
\nTiles and other ceramic products
\n6901, 6904 to 6907, 6910
\n7
\nIron and Steel, Articles of Iron and Steel
\n7201 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324
\n8
\nElectrical & Electronic goods
\nChapter 85, Chapter 90
\n9
\nParts and accessories of Motor vehicles and other vehicles
\n8708, 8714
\n10
\nFurniture
\n9403
\n11
\nMineral waters and aerated waters, beverages
\n2201.22
\n12
\nFootwear
\nChapter 64
\n13
\nCement and Cement products
\n2523, 6810,6811
\n14
\nAluminum and Aluminum products
\n7601, 7604 to 7610, 7614 to 7616
\n15
\nMachinery, mechanical appliances and Parts thereof
\n8414, 8415, 8418, 8419, 8422, 8450, Chapter 85, Chapter 90
\nGoa
\nVide NOTIFICATION NO.CCT\/26-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 1. All kinds of edible oils
\n2. All kinds of taxable Oil seeds
\n3. All kinds of oil cakes
\n4. Iron and Steel
\n5. Ferrous and Non-ferrous metal and scrape thereof
\n6. Ceramic tiles
\n7. Brass parts and Brass items
\n8. Processed Tobbaco and products thereof
\n9. Cigarette, Gutkha and Pan Masala
\n10. All types of Yanrs
\n11. All types of Plywood, Block board, Decorative and Laminated Sheets
\n12. Coal including Coke in all its forms
\n13. Timber and Timber products
\n14. Cement
\n15. Marble and Granite
\n16. Kota Stones
\n17. Naphtha
\n18. Light Diesel Oil
\n19. Tea (in leaf or powder f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nJharkhand
\nVide Notification No. S.O. – 33 Dated – 31st March, 2018, the Commissioner notified that the provisions of rules 138 so far as they relate to generation of e-way bill, in respect of movement of the goods stated in column (3) of the Table below and within such area as mentioned in column (2) of the said Table shall not apply for the period starting from 1st April, 2018 till further order.
\nTable
\nSl.No.
\nArea
\nParticulars
\n(1)
\n(2)
\n(3)
\n1.
\nWhole of the State of Jharkhand
\nGoods Covered under-
\n(a) Schedule – I, II, III, IV, V and Schedule – VI of Notification No. 1\/2017, State tax (Rate), published in the official Gazette, Extraordinary, vide S.O. 31 dated 29th June 2017, as amended from time to time.
\n(b) Notification No. 2\/2017, published in the official Gazette, Extraordinary, vide S.O. 32 dated 29th June 2017, as amended from time to time.
\nKerala
\nVide Notification No. 3\/2018 – State Tax, dated 14.05.2018, the Chief Commissioner of Central Tax, Kerala hereby noti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\nAll goods
\nwithin the State; up to 25 KM from the registered business place of a taxable person from where the movement begins.
\nIrrespective of value
\n i. the supply should be from the registered business place of a taxable person to an unregistered end customer ; and
\n ii. the movement shall be accompanied by an invoice issued under Sec.31 of the Act.
\nMadhya Pradesh
\nVide Notification No. FA-3-08\/2018-1-V-(43), dated 24.4.2018 The Commissioner of State Tax Madhya Pradesh notified that No e-way bill shall be required to be generated for intra-state movement of goods in the State of Madhya Pradesh, except for the goods mentioned in column No. (2), with its Chapter\/Heading\/Sub-heading\/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Madhya Pradesh and terminates within the area of any other district of Madhya Pradesh, subject to the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSl. No.
\nDESCRIPTION
\n1
\nAgricultural implements manually operated or animal driven such as:
\nI. Agricultural implements manually operated:
\n(1) Crow bar (2) Spades (3) Sickles (4) Knives (5) Rotary hoes (6) Shovels (7) Hand operated sprayers and dusters (8) Kozhu (9) Koonthalam (10) Pick axe (11) Digging fork (12) Mammoty fork (13) Subsoil injector (14) Levellors (15) Hoes (16) Sledge hammer (17) Direct Paddy Seeder (18) Wet land weeder.
\nII. Agricultural implements animal driven:
\n(1) All makes of country ploughs (2) Kamalai Thoni (3) Thopporai Valayam (4) Iron water shifting cover (5) Levellers
\n2
\nAgricultural implements those powered or operated by tractors or power tillers as their parts and accessories, Sprayers, sprinklers and drip irrigation equipments including their parts and accessories.
\n3
\nAgricultural implements Bed Ploug<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10
\nAppalam, Pappad, Vadam, Vathal
\n11
\nArticles made of sea shells
\n12
\nBhavani carpet and Bhavani mat
\n13
\nBacterial culture for agriculture purpose, Organic manure and all kinds of seeds including green manure seeds excluding oil seeds.
\n14
\nBagasse
\n15
\nBangles other than those made of precious metals
\n16
\nBun and Rusk ( branded or otherwise)
\n17
\nBroomsticks
\n18
\nCandies
\n19
\nCart driven by animals and Hand carts
\n20
\nChips, Mixture, Murukku (Unbranded)
\n21
\nCondemned tyres (not used for retreading)
\n22
\nChillies and chilly powder, coriander and coriander powder, turmeric and turmeric powder, shikakai and shikakai powder, tamarind and asafetida (Hing) ( without brand name)
\n23
\nCoarse grains, paddy and rice including broken rice.
\n24
\nCopy books and student books
\n25
\n(i) Curd, lassi, butter-milk and separated milk.
\n(ii) Butter
\n26
\nCotton rope, Pulichakeerai rope and Braided cord.
\n27
\nCotton seed husk, coconut husk and paddy husk<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) Chemical Fertilizers
\n(b) Insecticides, Pesticides, Rodenticides, Weedicides, Fungicides, Flerbicides and combinations thereof, Plant-growth promoters, Plant Nutrients, Micro Nutrients and Bio fertilizers.
\n40
\nGoods transported to Fair price shops\/Tamil Nadu Civil Supplies Corporation Godowns\/Public Distribution System Godowns.
\n41
\nGoods manufactured by Village blacksmiths and adisarakku items (1) Adi thanda (2) Angle Brackets (3) Arukamanai (4) Bed Bolt (5) Clamps used in pump sets (6) Door Chains (7) Door Jakki (8) Door Kundu (9) Door Pattas (10) Dosai Chatti (11) Ghamellas or Santhu Chatti (12) Keels (13) Keels used in pump sets (14) Kokki Bold (15) Kolu Pattai used in tractor (16) Kolu Pattai (17) Kolu Aani, Kasu Aani used in ploughs (18) Kumizh sets (19) Kondis (20) L Brackets (21) Mookanam Kayiru Chains (22) Nembu (23) Spoons made of steel (24) T. Thappal (25) Vandi Pattai (26) Vandi Acchu (27) Vasakkal Brackets (28) Iron vadai chatti (29) I<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n54
\n(i) Hurricane lights and bed room lights burning on oil,
\n(ii) Kerosene lamps (other than gas lights and petromax lights),
\n(iii) Kerosene stoves,
\n55
\nIndian musical instruments includinglindigenous handmade musical instruments.
\n56
\nIndigenous Sericulture products
\n57
\nInsulin of all types
\n58
\nJaggery and gur including Jaggery powder and Nattuchakkarai
\n59
\nJatropha seeds and Jatropha oil
\n60
\nJob work & Services relating to Yarn, Fabric and Garments.
\n61
\n(1) Khadi garments\/goods and made-ups
\n(2) Readymade garments and made-ups manufactured and sold by institutions affiliated to Khadi and Village Industries Board.
\n(3) All goods produced or manufactured by village industries as specified in the schedule to the Khadi and Village Industries Commission Act, 1956 (Central Act 61 of 1956) and sold by the institutions certified for the purpose by the Khadi and Village Industries Commission, Mumbai and its regional office in Chennai.
\n62
\nLicensed so<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n73
\nRubber play balls and balloons.
\n74
\nRubberised textile fabrics
\n75
\nSago
\n76
\nSale of oil cakes including de-oiled cakes
\n77
\nSale of peas and peas dhall including broken, husk and dust thereof,
\n78
\nSale of the following pulses and grams including broken, splits, flour, husk and dust thereof and parched and fried grams made from them.
\n(1) Gram or gulab gram.
\n(2) Tur or arhar.
\n(3) Moong or green gram.
\n(4) Masur or lentil.
\n(5) Urad or black gram.
\n(6) Moth.
\n(7) Lekh or khesari.
\n(8) Mochai.
\n(9) Karamani.
\n(10) Thatta Payaru
\n(11) Kollu.
\n(12) Avarai.
\n79
\nSaree falls
\n80
\nSiddha Medicine
\n81
\nSilkworm laying, cocoon and raw silk including indigenous raw silk and indigenous silk yarn.
\n82
\nStitched handloom hand kerchiefs and Mill made hand kerchiefs
\n83
\nSugar-candy and bura sugar.
\n84
\nTapioca kappi, Tapioca thippi, groundnut shell, coconut shell and its chips.
\n85
\nTamil Daily sheet cale<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n94
\nWoven fabrics of cotton.
\n95
\nWoven fabrics of artificial filament yarn
\n96
\nWoven fabrics of synthetic filament yarn
\n97
\nWoven fabrics of artificial staple fibres
\n98
\nWoven fabrics of synthetic staple fibres
\n99
\n(i) Woven pile fabrics and chenille fabrics of wool, cotton or man- made fibres
\n(ii) Terry toweling and similar woven terry fabrics and tufted textile fabrics
\n(iii) Gauze
\n(iv) Lace in the piece in strips or in motifs of cotton or man-made fabrics
\n(v) Embroidery in the piece, in strips or in motifs
\n(vi) Narrow woven fabrics
\n100
\nPile fabrics, including 'Long pile' fabrics and terry fabrics, knitted or crocheted.
\nThresold limit
\nInter-State Sales
\nRule 138 (1) provides that every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees is to generate e-way bills for iner-State transactions.
\nIntra-State Sales.
\n\tBihar – Notification No. S.O. 180 dated 19th April 2018, the limit is ₹ 2 lakhs <\/p>\n
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