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TMI BlogClarity on E-Way BillX X X X Extracts X X X X X X X X Extracts X X X X ..... Clarity on E-Way Bill X X X X Extracts X X X X X X X X Extracts X X X X ..... ts during custom bonded movement from one airport o another; (ii) Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa; (iii) Parity in movement of export cargo with import cargo. To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.2018. As per sub-clauses (c) and (h) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (14) of rule 138 of the CGST Rules, no e-way bill is required to be generated where the goods are being transported: (i) from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (ii) under customs bond from an inland container depot or a container freight station to a customs port, ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port;
(iii) under customs supervision or under customs seal.
This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha. X X X X Extracts X X X X X X X X Extracts X X X X
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