DEMO|

THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
-

Body Notification No. F. A-3-02-2018-1-V-(27), Dated, 30th January 2018.-

In exercise of the powers conferred by clause (d) of sub rule (14) of rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the commissioner of State Tax, Madhya Pradesh State hereby notifies all goods in respect of intra-district movement as well as intra-State movement for which no-E way Bill is required to be generated except for intra-State movement of goods of consignment value exceeding fifty thousand rupees as mentioned in table below:

Table

S. No. Commodities Chapter/Heading (HSN Code)

1

Pan Masala 2106-90-20

2

Confectionery

1704

3

Plywood & Laminated Sheet 4412, 4408

4

Iron & Steel 2502, Chapter 26 (Other than 2621), 7201 to 7217, 7301, 7303 to 7308, 7312 to 7318, 7320, 7326, 7415

5

Edible oil 1507 to 1518

6

Auto Parts 8714 (excluding 8713), 878 (excluding 8701)

7

Cigarette/ tobacco and tobacco products 2402, 2403

8

Electric & Electronic goods 8412, 8415, 8418, 8419, 8422, 8423, 8443, 8450, Chapter 85, Chapter 90

9

Furniture Chapter 44, 9403

10

Lubricants

2710

11

Tiles, Ceramic goods, Ceramic Blocks, Ceramic Pipes 6901, 6904 to 6907, 6910

However, when the transporter are exempted from carrying E-way Bill, they will be required to carry the documents such as invoice, bill of supply, voucher or bill of entry, as the case may be .

All the provisions and procedure laid down in rules 138- information to be furnished prior to commencement of movement of goods and generation of e-way bill, 138-B Verification of documents and conveyances, 138-C Inspection and verification of goods and 138-D Facility for uploading information regarding detention of vehicle shall apply mutatis mutandis to the table of goods for intra-state movement in the State.

2. This notification shall come into force from the 1st March, 2018

3. There will be no E-way bill requirement for the intra-state movement of goods for the month of February 2018. However the transporters will be required to carry the documents such as invoice, bill of supply, voucher or bill of entry, as the case may be during the month of February, 2018.

(Raghwendra kumar Singh)

Commissioner of State Tax,

Madhya Pradesh, Indore