Exemption from generation of E-Way Bill in case of intra-state movement of goods in West Bengal for job work

Jul 13, 2018 | by Avantis RegTech Legal Research Team


Notification No. 13/2018-C.T./GST dated June 06, 2018 had been issued by the Commissioner of State Tax, West Bengal under the West Bengal Goods and Services Tax Rules, 2017, notifying that the e-way bill in respect of movement of goods originating and terminating within the State of West Bengal (intra-State movement but without passing through any other State) shall be required where the consignment value exceeds Rs. 1,00,000/- (Rupees one lakh only).

Now, in partial modification of the Notification No. 13/2018-C.T./GST dated June 06, 2018, the Commissioner has notified that:

(i)                 Generation of e-waybill under the West Bengal Goods and Services Tax Rules, 2017 for an intra-State movement of goods is exempted where such goods are being sent to a job-worker for job work as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 / the West Bengal Goods and Services Tax Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work, and where such transportation is not for final delivery of the finished goods;

(ii)               For all other incidences of intra-State movement of goods, the terms and conditions as laid down in the Notification No. 13/2018-C.T./GST dated June 06, 2018 issued by the Commissioner of State Tax, West Bengal, shall be applicable till any further amendments.

This Notification shall come into force with effect from July 12, 2018.

[Notification No. 14/2018–C.T./GST]

URL: http://www.wbcomtax.nic.in/GST/GST_Notifications/Notification%20No.14%20_2018_C.T._12.07.2018_E-way%20bill%20_Intra-State_Job%20work.pdf


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