DEMO|

THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification History
-

Body Notification No. GSL/GST/RULE-138(14)/B-8 Dated 1st February, 2018.-

(Under section 68 of the Gujarat Goods and Services Tax Act) No. GSL/GST/Rule-138(14)/B.8

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Gujarat State hereby notifies that the Notification No.GSL/GST/Rule-138(14)/B.7 dated the 29th February, 2018 which came into force from 1st day of February, 2018 is hereby suspended till 20th day of February, 2018 and shall come into force from 21st February, 2018.

During this period intra state movement of all goods shall not require 'E-Way Bill' to be generated under this Rule.

(P. D. Vaghela)

Commissioner of State Tax,

Gujarat State, Ahmedabad

INSTAVAT COMMENT

Above mentioned notification read as under:

Notification No. GSL/GST/RULE-138(14)/B-7 Dated 29th January, 2018.-

In exercise of the powers conferred by clause (d) of sub rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, the commissioner of State Tax, Gujarat State hereby notifies all goods in respect of intra-city movement as well as intra-State movement for which no-E way Bill is required to be generated except for intra-State movement of following 19 goods of consignment value exceeding fifty thousand rupees:

1. All kinds of Edible oils

2. All kinds of taxable Oil seeds

3. All kinds of oil cakes

4. Iron and steel

5. Ferrous and non-Ferrous metal and scrap thereof

6. Ceramic tiles

7. Brass parts and Brass items

8, Processed tobacco and products thereof

9. Cigarette, Gutkha and Pan Masala

10. All types of Yarns

11. All types of Plywood, Block Board, Decorative and laminated Sheets,

12. Coal including Coke in all its forms

13. Timber and Timber Products

14. Cement

15. Marble and Granite

16. Kota Stones

17. Naphtha

18. Light Diesel Oil

19. Tea (in leaf or powder form)

However, when the person in-charge of the conveyance are exempted from carrying E-way Bill, they will be required to carry the documents such as invoice, bill of supply, voucher or bill of entry, as the case may be .

All the provisions and procedure laid down in rules 138- information to be furnished prior to commencement of movement of goods and generation of e-way bill, 138A- Documents and devices to be carried by a person-in-charge of conveyance, 138-B Verification of documents and conveyances, 138-C Inspection and verification of goods and 138-D Facility for uploading information regarding detention of vehicle shall apply mutatis mutandis to the above listed goods for intra-state movement in the State.

Explanation :-

(1) For the purpose of this notification, the word "city" shall be the city as notified by the Government under the Gujarat Municipalities Act,1963 and/or the Bombay Provincial Municipal Corporation Act,1949 and shall include village as notified under the Bombay Land Revenue Code,1879 and the word "intra-city" shall be construed accordingly.

(2) For intra-city movement of all goods, no e-way bill is required.

This notification shall come into force from the 1st day of February, 2018

(P. D. Vaghela)

Commissioner of State Tax,

Gujarat State, Ahmedabad

CORRIGENDUM No. GSL/GST/RULE-138(14)/B.Dated 31st January, 2018

In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,-

(i) For the word "transporters", the words "person in-charge of the conveyance" shall be substituted.

(ii) The following explanation shall be added at the end :

"Explanation :-

(1) For the purpose of this notification, the word "city" shall be the city as notified by the Government under the Gujarat Municipalities Act,1963 and/or the Bombay Provincial Municipal Corporation Act,1949 and shall include village as notified under the Bombay Land Revenue Code,1879 and the word "intra-city" shall be construed accordingly.

(2) For intra-city movement of all goods, no e-way bill is required.".

(P. D. Vaghela)

Commissioner of State Tax,

Gujarat State, Ahmedabad