In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the "said Rules", I, Alok Gupta, Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, hereby notify that no e-way bill shall be required to be generated for the intra-state movement of goods in the State of Rajasthan, in respect of goods mentioned in column (3) of the Table below, when the movement of said goods commences and terminates within the area and for the purpose stated in column (2) of the said table for the consignment value mentioned in column (4) of the said Table:
Table
1
2
Provided further that documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-State e-way Bill and intra-city e-way Bill
Explanation:- For the purpose of this notification,-
(a) the word "City" shall be the municipal area as notified by the Government under the Rajasthan Municipalities Act, 2009 and the word "Intra-city" shall be construed accordingly.
(b) Where any city comprises of more than one municipal corporation, then the area notified for such municipal corporations shall be the area of the city.
(Alok Gupta)
Commissioner of State Tax,
Rajasthan, Jaipur.