In a Notification issued by the Commissioner of State Tax, Gujarat, the Commissioner has notified that E-Way Bill is not required to be generated for intra-city movement as well as the intra-state movement of all goods within the whole of the territory of the State of Gujarat. However, the intra-state movement of the notified 19 goods of consignment exceeding Rs. 50,000/- require E-Way Bill.
The 19 Listed Goods for which E-Way Bill is required, when the value of consignment exceed Rs. 50,000/- are: 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, Cement, Marble and Granite, Kota Stones, Naphtha, Light Diesel Oil, Tea (in leaf or Powder form)
The person-in-charge of such conveyance is exempted from carrying E-Way Bill. However, He will be required to carry documents such as tax invoice, delivery challan, bill of supply or bill of entry as the case may be.
It is also stated in the notification that all the provisions and the procedures laid 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, 138B- Verification of documents and conveyances, 138C- Inspection and verification of goods; and 138D-Facility for uploading information regarding detention of vehicle.-shall be applicable to the listed goods for the intra-state movement in the State. The Notification will come into force on 15th April.
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