SECTION 68 OF THE KERALA STATE GST ACT, 2017, READ WITH RULE 138 OF THE KERALA STATE GST RULES, 2017
NOTIFIED GOODS WHICH ARE EXEMPTED FROM REQUIREMENT OF E-WAY BILL IN STATE OF KERALA
NOTIFICATION NO.3/2018-STATE TAX [C1-21187/2017-PART (1)], DATED 14-5-2018
In exercise of the powers conferred by clause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in column (5), are exempted from the requirement of e-Way Bill.
|Sl. No.||Description of goods||Area of movement||Value of goods||Conditions|
|1||All goods||within the State||Irrespective of value||i. supply of such goods should be by a registered person using a sales van.|
ii. the documents prescribed under Rule 56(18) should be carried in the sales van.
|2||Rubber latex, rubber sheets and rubber scrap, spices||within the State, and from the premises of the agriculturist to the registered business place of the taxable person.||Irrespective of value||The person who causes the movement of goods should be in possession of:|
i. delivery challan prescribed under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017; or
ii. invoice prescribed under section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be.
|3||All goods||within the State; up to 25 KM from registered business place of a taxable person from where the movement begins.||Irrespective of value||i. the supply should be from the registered business place of a taxable person to an unregistered end customer ;|
ii. the movement shall be accompanied by an invoice issued under Section 31 of the Act.