Government of Kerala exempts generation of e way bill for transportation of certain goods within the State

Government of Kerala exempts generation of e way bill for transportation of certain goods within the State

May 16, 2018 GST 0

Government of Kerala has issued Notification No. 3/2018 dated 14th May, 2018 to exempt generation of e way bill in case of  transportation of certain goods within the states of Kerala.

The details of exemptions are mentioned in the table below:

 

Sl No.

 

Description of goods
 

Area of movement
 

Value of goods
 

Conditions
 

1

 

  All goods
 
 

Within the State
 

Any value
 
 

a. supply of such goods should be by a registered person using a sales van.

b. the specified documents 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.
 
 

Any value

 

 

The person who causes the movement of goods should be in possession of:

a. delivery challan ; or11

b. invoice as prescribed under Kerala Goods and Service tax Act,2017.

 

3

 

All goods
 

Within the State; up to 25 KMs. from the registered business place of a taxable person from where the movement begins

 

 

Any value

 

 

a. The supply should be from the registered business place of a taxable person to an unregistered end customer; and

b. the movement shall be accompanied by an invoice as prescribed under Kerala Goods and Service tax Act,2017.


Source
 : State Goods and Services Tax Department-Government of Kerala

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