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TMI BlogExemption from generation e-way billX X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are being transported 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; (d) in respect of movement of goods within such areas as are notified under clause (d) of rule 138(14) of the State or Union territory Goods and Services Tax Rules in that particular State or Union territ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms port, or (ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28.06.2017 as amended from time to time and notification No. 26/2017Central Tax (Rate), dated the 21.09.2017 as amended from tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Explanation. - The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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