The Commissioner of State Tax, Chhattisgarh. in consultation with the Chief commissioner of Central Tax Chhattisgarh. in exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Chhattisgarh Goods and Service Tax Rules, 2017 hereby, notifies that.-
No e-way bill shall be required to be generated for intrastate movement of goods in the State of Chhattisgarh, except for the goods mentioned in column No (2) with its chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Chhattisgarh and terminates within the area of any other district of Chhattisgarh. Subject to the condition that the consignment value for such goods exceeds Rs. fifty thousand.
2. This notification shall come into force with effect from the date of issue.
By order and in the name of the Government of Chhattisgarh
(Sangeetha P.)
Commissioner, State Tax
and Special Secretary