As specified by the government, all states and Union Territories of the country must generate e Way Bill for transporting goods worth more than Rs 50,000 from one place to another. The Bill must be generated whether the goods are being transported from one state to another or within a particular state only.
Now, it has come to light that the government of Kerala is exempting certain transactions from the domain of electronic Way Bill.
The Notification No 3/2018 – State Tax issued by the State goods and Services Tax Department have declared which are the items that are exempt from e-Way Bill. This notification has been issued by the Commissioner of State Tax in consultation with the Commissioner of Central Tax.
The goods that are exempted are as follows:
1) All goods that are to be transported within the state irrespective of the value of the goods provided they fulfill two conditions:
a) A registered person is supplying such goods by using a sales van.
b) The sales van should carry the documents that are prescribed under Rule 56(18).
2) Transport of rubber latex, rubber sheets and rubber scrap as well as spices irrespective of the value of the goods. The transportation should take place within the state and from the premises of the agriculturist to the registered business place of the taxable person. The conditions that need to be fulfilled though are:
a) The person transporting the goods should possess delivery challan under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017.
b) The transporter should carry the invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, depending on the case.
3) All goods, irrespective of value, which are being transported within the state and up to 25 km from the registered business place of the taxable person from where the movement of goods commences. However, the conditions that need to be fulfilled are:
a) The supply must be made from the registered place of a taxable person to an unregistered end customer, and
b) An invoice issued under Sec.31 of the Act should be present during the transportation of the consignment.
These are the provisions under which a consignor/consignee is not required to generate an e Way bill for the transportation of goods.