Exemption from E-Way Bill for Intra-State Movement of Goods in the State of Rajasthan for the purpose of Job Work

Aug 07, 2018 | by Avantis RegTech Legal Research Team


Under Rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, has notified that no e-way bill shall be required to be generated for the intra-state movement of goods in the State of Rajasthan, in respect of any goods of any consignment value, where the goods are transported for a distance of up to 50 kilometers within the State of Rajasthan for the purpose of job work as defined in Section 2(68) of the Rajasthan Goods and Services Tax Act, 2017 or, as the case may be, Section 2(68) of the Central 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.

[Notification No. F17 (131) ACCT/ GST/2017/3743]

URL: http://rajtax.gov.in/vatweb/download/gst/ARNR/080618.pdf


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