In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Jharkhand Goods and Services Tax Rule, 2017, after consultation with the Principal Commissioner of Central Tax, Jharkhand, and in supersession of notification S.O. No. 35 dated 17 April, 2018, it is hereby notified that the e-way Bill in respect of movement of goods originating and terminating within the State of Jharkhand (intra-state movement but without passing through any other state) shall be required where the consignment value exceeds Rs. 1,00,000/- (rupees one lakh only), except for the following goods-

i. Iron and steel

ii. Sponge iron

iii. Coal including coke in all its forms

iv. Motor Parts

v. All kinds of edible oil

vi. Tobacco/Tobacco products, Cigarette, Gutkha and Pan Masala

vii. Iron Ore

viii. Ferrous and non-ferrous metal and scrap thereof

ix. Cement

x. Tiles, Marble and granite

xi. Timber and timber products

xii. All types of plywood, block board, flush doors, decorative and laminated sheets

2. However, where the person-in-charge of the conveyance is exempted from carrying intra-state E-way bill, he will be required to carry relevant documents such as tax invoice, delivery challan, bill of supply or bill of entry etc. as the case may be.

3. This notification shall come into force from the date of its publication in the official gazette.

By the order of the Governor of Jharkhand

Rahul Sharma,

Commissioner Commercial Taxes

Jharkhand, Ranchi