Enhancement in Consignment Value from Rs. 50,000 to Rs. 1 lakh and Transport of certain goods for the purpose of Job Work under Maharashtra GST

Jul 02, 2018 | by Avantis RegTech Legal Research Team


The Commissioner of State Tax, Maharashtra, after consultation with Chief Commissioner of Central Tax, Mumbai, has notified that on or after July 01, 2018, no e-way bill shall be required to be generated for the intra-State movement in the State of Maharashtra, in respect of the goods mentioned in the Table below, when the movement of the said goods commences and terminates within the area and for the purpose and consignment value mentioned in the said Table:

Area and purpose

Description of goods

Consignment value of the goods

Where the movement commences and terminates within the State of Maharashtra.

Any goods

Not exceeding Rs. 1 lakh.

Where the goods described in the next column are transported for a distance of upto fifty kilometers within the State of Maharashtra for the purpose of job work as defined in Section 2(68) of the Maharashtra Goods and Services Tax Act, 2017 or, as the case may be, Section 2(68) of the Central Goods and Services Tax Act, 2017.

Hank, Yarn, Fabric and Garments.

Any value

 

[No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8] [Notification No. 15E/2018 –State Tax.]

URL: https://mahagst.gov.in/sites/default/files/notification/Notification%2015E%20for%20Intra-State%20movement%20of%20goods-Exemption%20of%20E-way%20Bill%20requirement%20from%201st%20July%202018_1.pdf


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