Kerala E-way Bill Notification
[Notification
No. 3/2018 - State Tax, C1-21187/2017-Part (1), Dated 14th May, 2018]
In exercise of the powers
conferred by clause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods
and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in
consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies
that the transport of goods mentioned in column (2), within such areas as
mentioned in column (3), for the values mentioned in column (4) and subject to
the conditions mentioned in column (5), are exempted from the requirement of
e-Way Bill.
|
Sl. No. |
Description
of goods |
Area of
movement |
Value
of goods |
Conditions |
|
1 |
2 |
3 |
4 |
5 |
|
1 |
All goods |
within the State |
Irrespective of value |
i. supply of such goods should be by a registered person using a sales
van. ii. the documents prescribed under Rule
56(18) should be carried in the sales van. |
|
2 |
Rubber latex, rubber sheets and rubber scrap,
spices |
within the State, and from the premises of the agriculturist to the
registered business place of the taxable person. |
Irrespective of value |
The person who causes the movement of goods
should be in possession of: i. delivery chalan prescribed under Rule 55
of the Kerala State Goods and Services Tax Rules, 2017; or ii. invoice prescribed under Section 31(3)(f)
of the Kerala State Goods and Services Tax Act, 2017, as the case may be. |
|
3 |
All goods |
within the State; up to 25 KM from registered business place of a taxable
person from where the movement begins. |
Irrespective of value |
i. the supply should be from the registered business place of a taxable
person to an unregistered end customer ; ii. the movement shall be accompanied by an
invoice issued under Sec.31 of the Act. |
Explanatory Note
As per Rule 138(1), every registered person who causes movement of goods
of consignment value exceeding Fifty Thousand Rupees in relation to (i) a supply; or (ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person, shall before the
commencement of such movement, generate an e-way bill. This notification is
issued to exempt certain transactions from e-Way bill.