Applicability of E-way bill exemption notification to GIDC., Goods and Services Tax - GST

[Ronak Halwai]

Notification Number No.GSL/GST/RULE-138(14)/B.19 issued by Gujarat GST Dept states that it is applicable to cities notified under Gujarat Municipalities Act 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949. Our Company has 2 plants in GIDC Vapi within 1 KM. Can GIDC be considered a city under Gujarat Municipalities Act 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949

Posts / Replies

[Yash Shah]

IMHO - This Industrial corporations are part of the notified areas under the Gujarat Municipalities Act 1963 and hence they are considered to be in the limits of municipalities and hence forming part of the city. You may refer Section 264A & 264C of the Gujarat Municipalities Act 1963 for reference in this regard. Technically speaking the words "City" is not defined to mean whether it includes this industrial townships or not but to my mind, it could include this area.

[Ronak Halwai]

Thanks for the response Yash. Was a bit confused considering that 'City' has not been defined anywhere. But your response seems helpful. Thanks.

[KASTURI SETHI]

Every Municipal Corporation has laid down its own parameters to determine particular area , as 'city'. The criteria is of 'distance' keeping in view of population density.

That aspect has also to be examined.

Keeping in view the distance of one KM mentioned by you, it must fall under the category of 'city'.