Directorate of Commercial Taxes – Government of West Bengal has issued Notification No.14/2018 – C.T./GST dated 12th July, 2018 to notify that the generation of e-waybill for an intra-State movement of goods with in state of West Bengal is exempted where such goods are being sent to a job-worker 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.
This Notification shall come into force with effect from the 12th day of July, 2018.
Source: Directorate of Commercial Taxes – Government of West Bengal