Clarity on E-Way Bill

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..... Clarity on E-Way Bill - Goods and Services Tax - GST Dated:- 22-3-2018 - News - Government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone. Some of the queries regarding applicability of e-way bill provisions are as below: (i) Exe .....

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..... mption for export consignments 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 07.03.2 .....

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..... 018. As per sub-clauses (c) and (h) of 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 .....

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..... a container freight station to a customs port, airport, 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. - News - Press release - P .....

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..... IB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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