The Chhattisgarh GST Department has issued a notification, effective April 1, 2025, revising the e-way bill requirements for intra-state goods movement. For most goods moving within Chhattisgarh districts, an e-way bill is not needed if the consignment value is ₹1 lakh or less. However, for specific goods, including pan masala, tobacco products, wood products, iron and steel, and coal, the limit is set at ₹50,000. This change is implemented under the Chhattisgarh Goods and Services Tax Rules, 2017, and follows consultation with the Chief Commissioner of Central Tax.
Nava Raipur Atal Nagar, the 27th March 2025
NOTIFICATION
Chhattisgarh GST Dept. increases E-way Bill Limit for Intra-State Goods Movement Effective from April 01, 2025
No. F 10-12/2025/CT/V (27).— In exercise of the powers conferred by clause (d) of sub-rule 14 of rule 138 of the Chhattisgarh Goods and Services Tax Rules, 2017 and after consultation with the Chief Commissioner of Central Tax, it is hereby notified that e-way bill is not required to be generated for movement of goods within the State of Chhattisgarh as described in the table below-
| S. No. |
Area and purpose | Description of Goods | Consignment Value of Goods |
| (1) | (2) | (3) | (4) |
| 1 | Inter-district movement and intra-district | All goods except those mentioned in S. No. 2 | Not exceeding one lakh rupees |
| 2 | Inter-district movement and intra-district | For goods described in column (2) under the Chapter/Heading/Subheading/ Tariff Item as mentioned in column (3) of the Schedule | Not exceeding rupees fifty thousand |
–
| Schedule | ||
| S. No. | Description of Goods | Chapter/Heading/Sub-heading/Tariff item |
| (1) | (2) | (3) |
| 1. | Pan Masala | 2106-90-20 |
| 2. | Tobacco and Tobacco products | 2402, 2403 |
| 3. | Sheets for veneering, Laminated Sheet, Particle board, Fiber board, Plywood | 4408, 4410, 4411, 4412 |
| 4. | Iron and Steel, Articles of Iron and Steel | 7202 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324 |
| 5. | Coal | 2701, 2702, 2703, 2704 |
2. This notification shall come into force on 01-04-2025.
By order and in the name of the Governor of Chhattisgarh,
MUKESH KUMAR BANSAL, Secretary.
