Notify that no E-Way Bill is required to be generated to transport any class of goods of any value in case of movement of the goods. - 61 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR State Taxes Department EXCISE AND TAXATION COMPLEX, SOLINA RAMBAGH SRINAGAR Notification No: 61 Dated: 29.08.2019 In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, and in supercession of all the Notifications issued on the subject, Commissioner of State Tax, after consultation with Chief Commissioner of Central Tax, Chandigarh, hereby notify that no E-Way Bill is required to be generated to transport any class of goods of any value in case of movement of the goods which commence and terminate within the State of Jammu and Kashmir subject to the condition that the person-in-charge of the conveyance shall carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be. This notification shall remain in force up to 20th September 2019 unless revoked earlier. Sd/- (P.K. Bhat) KAS Commissioner State Taxes J K Dated: 29-08-2019 No. PS/CST/NOH/2019/216-31