Commissioner of Commercial Taxes – Government of Tamil Nadu has issued Notification No. 09/2018 dated 31st May, 2018 to notify the applicability of generation of e-way bill for intra-state movement of goods within the state of Tamil Nadu.
Key points of the Notifications are:
- E- way bill is required to be generated fortransportation of goods where the consignment value exceeds Rs 1 lakh.
- No e- way bill is required to be generated for transportation of goods as per annexure (specified in the Notification) , irrespective of the value of consignment.
- This notification shall come in to force from the 2nd day of June, 2018.
Source: Commissioner of Commercial Taxes – Government of Tamil Nadu
The annexure does not include jewellery. Is Eway Bill applicable for intra state movement of goods exceeding Rs.1 lakh?
Supply of Jewellery for any value has been exempted from generation of e-way bill under Rule 138(14)(a) of the Tamil Nadu GST Rules, 2017.
Apart from the above, the Government Tamil Nadu under the power of rule 138(14)(d) of the TNGST Rule, 2017 has allowed exemptions from generation of e way bill under two circumstances:
a) in case of consignment of value not exceeding Rs 1 lakhs.
b) for supply of goods listed in the annexure( specified in the notification) , irrespective of consignment value.
To check out the notification please click the link:
https://lexplosion.in/e-way-bill-is-required-for-intra-state-movement-of-specified-goods-under-gst-within-the-state-of-tamil-nadu/
For further information please write to us @ inquiries@lexplosion.in
WHAT ABOUT THE MATERIAL WHICH IS SUPLLIED(INTRA STATE) THRU NON MOTORISED VEHICLE GOODS VALUE MORE THAN 1 LAKHS
DO I NEED TO GENERATE E WAYBILL?
As per Rule 138(14)(b) of Tamil Nadu GST Rules, 2018 any supply made through non-motorized vehicle irrespective of its value of consignment is exempted from generation of E way bill.
In context to the above rule, no e way bill is required to generated even if the value of consignment exceeds Rs. 1 lakhs if the supply is made though non-motorized vehicle
If you want further clarifications, please write in details at inquiries@lexplosion.in