Kerala Government exempts movement of All goods within the state Irrespective of value  from E-Way Bill requirement if i. supply of such goods should be by a registered person using a sales van. ii. the documents prescribed under Rule 56(18) should be carried in the sales van.

In addition to is specified conditions for movement of Rubber latex, rubber sheets and rubber scrap, spices within the State, and from the premises of the  agriculturist to the registered business place of the taxable person without e-way bill.

It also specifies conditions for Intra State Movement of goods without E-Way bill within the State; up to 25 KM from the registered business place of a taxable person from where the movement begins.

Government of Kerala

State Goods and Services Tax Department

Notification No. 3/2018–State Tax

C1-21187/2017-Part (1)

Thiruvananthapuram, 14/05/2018

In exercise of the powers conferred by clause (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 column (5), are exempted from the requirement of e-Way Bill.

Sl. No. Description
of goods
Area of
movement
Value of goods Conditions
1 2 3 4 5
1 All goods within the
State
Irrespective of value i. supply of such goods should be by a registered person using a sales van.

ii. the documents prescribed under Rule 56(18) should be carried in the sales van.

2

 

Rubber latex, rubber sheets and rubber scrap, spices

 

within the State, and
from the
premises of
the
agriculturist to
the registered
business 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.

 

3 All goods within the State; up to 25 KM from the registered business place
of a taxable
person from
where the
movement
begins.
Irrespective of value i. the supply should be from the registered business place of a taxable person to an
unregistered end customer ;andii. the movement shall be accompanied by an invoice issued under Sec.31 of the Act.

SD/-
RAJAN N KHOBRAGADE IAS
COMMISSIONER

Explanatory Note

As per Rule 138(1), every registered person who causes movement of goods of consignment value exceeding Fifty Thousand Rupees in relation to (i) a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall before the commencement of such movement, generate an e-way bill. This notification is issued to exempt certain transactions from e-Way bill.

More Under Goods and Services Tax

One Comment

  1. muralee says:

    I am from kerala.I am planning to start PAY&PARK business in kottarakkara area
    Should I get GST registration? is there any rule for exemption of GST registration? Which is the limit of income or turnover per year
    Pls reply

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