Exemption from e-Waybill for transport of certain goods within the State of Kerala

The Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala has notified that the transport of goods under Kerala State Goods and Services Tax Rules, 2017 within such areas, for such values and subject to the conditions as mentioned in below, are exempted from the requirement of e-Way Bill:

Description of Goods

Area of movement

Value of goods

Conditions

All goods

Within the State

Irrespective of value

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

2.   the documents prescribed under Rule 56(18) should be carried in the sales van.

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:

1.    delivery challan prescribed under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017;

or

2.   invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be.

All goods

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

Irrespective of

value

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

and

2.   the movement shall be accompanied by an invoice issued under Section 31 of the Act.

 

[Notification No. 3/2018 – State Tax]

http://keralataxes.gov.in/wp-content/uploads/2018/05/E-Way-Bill1.pdf