Notification regarding exemption from e-way bill for intra-state movement of goods in the State of Rajasthan for the purpose of Job Work - F17 (131) ACCT/ GST/2017/3743 - Rajasthan SGST

Government of Rajasthan Commercial Taxes Department NOTIFICATION Jaipur, Dated: 06 August, 2018 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 Sr. No. Area and Purpose Description of Goods Consignment Value of the Goods 1 2 3 4) 1. Where the goods described in column (3) are transported for a distance of upto fifty kilometers within the State of Rajasthan for the purpose of job work as defined in sub-section (68) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 or, as the case may be, sub-section (68) of section 2 of the Central Goods and Services Tax Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work and where such transportation is not for final delivery of the finished goods. Any Goods Any value 1 [ 2. Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Bidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106) Not exceeding ₹ 1 lakh ] 3 [ 3. Where the movement commences and terminate within the area of same city without cross in the area of the city. Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Bidi etc. (All goods of Chapter 24), Pan Masala(Tariff heading 2106), Wood and articles of wood (as mentioned in chapter 44) and Iron and steel (All goods of Chapter 72). Not exceeding Rs. 2 lakh. ] 4 [ Provided further that document 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. ] 5 [ 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. ] [No. F17 (131) ACCT/ GST/2017/3743] (Alok Gupta) Commissioner of State Tax, Rajasthan, Jaipur. ************** NOTES:- 1 . Inserted vide F.17(131-Pt-II)ACCT/GST/2017/6672 dated 30-03-2021 w.e.f. 01-04-2021 2 . Inserted vide F.17(131-Pt-II)ACCT/GST/2017/6672 dated 30-03-2021 w.e.f. 01-04-2021 3 . Inserted vide F.17(131-Pt.-II)ACCT/GST/2017/7713 dated 24-02-2022 w.e.f. 01-04-2022 4 . Substituted vide F.17(131-Pt.-II)ACCT/GST/2017/7713 dated 24-02-2022 w.e.f. 01-04-2022 before it was read as, 2 [ Provided 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. ] 5 . Inserted vide F.17(131-Pt.-II)ACCT/GST/2017/7713 dated 24-02-2022 w.e.f. 01-04-2022