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TMI Blog2018 (8) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... or intra-state movement of “unmanufactured tobacco” within the State of Madhya Pradesh as per the conditions given in the notification. Ruling:- The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on “unmanufactured tobacco” described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of “unmanufactured tobacco” described under Chapter HSN 2401 is not required as per the notification. - Final Order No. 07/2018 - - - Dated:- 25-7-2018 - Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division For The Applicant : R. Hurkat, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h covers headings 2402(Cigarettes) and 2403(Manufactured tobacco). In this notification the product unmanufactured tobacco which ts classifiable under CTH 2401 is not mentioned. All the sales of the Applicant are related with Intra State movements. Hence this notification is not applicable on the Applicant. He further clarified that the applicant is not manufacturing any other goods notified in aforesaid notification. Accordingly the product dealt with by the Applicant i.e. unmanufactured tobacco classifiable under CTH 2401 is out of the purview of aforesaid Notification and Intra State e-way Bills are not applicable for Intra State movements. It was further submitted that the applicant are not engaged in manufacturing of any other good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owers conferred by clause (d) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 201? and in supersession of this department s Notification No. F-A-3-08-2018-1-V 141) dated 28th March, 2018, hereby, notifies that. No e-way bill shall be required to be generated for intrastate movement of goods in the State of Madhya Pradesh, except for the goods mentioned in the table given in the notification with certain conditions. No e-way bill shall be required to be generated for intrastate movement of goods in the State of Madhya Pradesh, except for the goods mentioned in column No. (2), with its Chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 44. 9403 10. Lubricants 2710 11. Tiles, Ceramic Goods. Ceramic Blocks Ceramic Pipes etc. 6901, 6904 to 6907, 6910 5.4 The above notification has been issued under the powers conferred by clause id) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017, which reads as follow - Rule 138: Information to be furnished prior to commencement of movement of goods and generation of e-way bill - (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a (c) .. ( d) in respect of movement of such goods and within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch reads as follows Unmanufactured tobacco: tobacco refuse [other than tobacco leavesj . 5.9 Therefore having carefully going through the submissions of the Applicant, departments view and the notification number F-A-3-08-2018-1-V (43), DATED 24-4- 2018 issued under MPGST Act/Rules 2017, it is amply clear that the generation of e-way bill is not required for intra-state movement of unmanufactured tobacco within the State of Madhya Pradesh as per the conditions given in the notification. 6. RULING under Section 98 of MPGST Act, 2017 In view of deliberations above, we pass the Advance Ruling: The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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