The Commissioner of State Tax, Gujarat State has notified that no E-Way Bill is required to be generated for intra-city movement as well as intra-state movement of all goads within whole of the territory of the State except for intrastate movement within whole of the territory of the State of following 19 goods of consignment value exceeding fifty thousand rupees (Rs. 50,000):
· All kinds of edible oils
· All kinds of taxable Oil seeds
· All kinds of oil cakes
· Iron and Steel
· Ferrous and Non-ferrous metal and scrape thereof
· Ceramic tiles
· Brass parts and Brass items
· Processed Tobacco and products thereof
· Cigarette, Gutkha and Pan Masala
· All types of Yarns
· All types of Plywood, Block board, Decorative and Laminated Sheets
· Coal including Coke in all its forms
· Timber and Timber products
· Marble and Granite
· Kota Stones
· Light Diesel Oil
· Tea ( in leaf or powder form)
However, when the person-in-charge of the conveyance is exempted from carrying E-Way Bill, he will be required to carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be.
All the provisions and the procedures laid down in Rules 138 (Information to be furnished prior to the commencement of movement of goods and generation of e-way bill), 138A (Documents and devices to be carried by person-in-charge of a conveyance), 1388 (Verification of documents and conveyances), 138C (Inspection and verification of goods) and 138D (Facility for uploading information regarding detention of vehicle) of Gujarat Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to the above listed goods for the intra-state movement in the State.
This notification shall come into force from April 15, 2018.