Exemption from e-Way bill for transport of certain goods within State

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..... ause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in colum .....

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..... iness place of the taxable person. Irrespective of value The person who causes the movement of goods should be in possession of: i. delivery chalan prescribed under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017; or ii. invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be. .....

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