In exercise of the powers conferred by clause (d) of sub-rule 14 of Rule 138 of the Chhattisgarh Goods and Services Tax Rules, 2017, and in consultation with Chief Commissioner of Central Taxes, it is hereby notified that e-way bill shall not be required for transportation of any class of goods of any value in case of movement of goods which commence and terminate within the state of Chhattisgarh subject to the condition that invoice or delivery challan as the case may be prescribed under Chhattisgarh Goods and Service Tax Act, 2017, accompanies such goods in transit.

2. This notification shall remain effective from 1st of Feb, 2018 till 31st May, 2018.

By order and in the name of the Government of Chhattisgarh

(Sangeetha P.)

Special Secretary