In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Assam Goods and Services Tax Rules, 2017 and in consultation with the Central Tax Authority, the Commissioner hereby notifies that the provisions of the e-way bill rules for intra-state movement of goods (movement of goods which commences and terminates within the State of Assam) shall be effective from 16th day of May, 2018.

The Notification No. 4/2018-GST dated the 27th March, 2018 issued by Commissioner of State tax, Assam also stands rescinded from the date of effect of this notification.

This notification shall come into force with effect from 16th day of May, 2018.

ANURAG GOEL,

Commissioner of State Tax, Assam,

Guwahati.