GST has been a major structural reform of the current government. Replacing multiple taxes and cesses of state and central governments into a single tax has been a major relief to trade and industry. At the same time reduction in overall tax incidence has brought relief to the end-consumers. The IT driven tax filing system of GST has made it difficult for intermediaries in the value added chain to evade taxes. 

The movement of goods across the country has become faster and less cumbersome with the help of a single e-way bill carried by the transporter, and because of abolition of state check posts. GST has given a big boost to the manufacturing sector as a whole, which will accelerate the growth of the economy.

But due to more compliance on generation of E-Way bill taxpayers after successful implementation of E- Way bill system in whole indian territory.

Taxpayers from some states are opposing such system, Many transporters and registered tax payers unable to comply with the provisions laid down under E- Way Bill rules, Where in case of inter-state movement of goods of value over and above 50,000/- and distance having 50km or above shall mandatory required to generate E- Way Bill.

Same bandwagon had been continued in Madhya Pradesh State where most taxpayer opposing against State Government to follow E- Way bills and follow the compliance laid down under E- Way bill rules.

The Commissioner of State Tax Madhya Pradesh, in consultation with the Chief Commissioner of Central Tax Madhya Pradesh, in exercise of the powers conferred hv clause (d) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Sendees Tax Rules, 2017 and in supersession of this department’s Notification No. F-A-3-08-2018-1-V (41) dated 28th March, 2018, hereby, notifies that. No e-way bill shall be required to be generated for intra-state 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 intra-state 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 commences from within the area of any district of Madhya Pradesh and terminates within the area of any other district of Madhya Pradesh, subject to the condition that the consignment value for such goods exceeds Rs. fifty thousand.


S.No. Description of Goods Chapter / Heading / Sub-heading / Tariff item
(1) (2) (3)
1 Pan Masala 2106-90-20
2 Confectionery 1704 .
3 Plywood & laminate Sheet 4412, 4408
4 All Types of Iron and Steel 2502, Chapter 26 (Other than 2621), 7201 to 7217, 7301, 7303 to 7308, 7312 to 7318, 7320, 7326, 7415
5 Edible Oil 1507 to 1518
6 Auto parts 8714 (excluding 8713), 8708 (excluding 8701)
7 Cigarette / tobacco and tobacco products 2402, 2403
8 Electric & Electronic goods mentioned in the chapter HSN Codes 8412, 8415, 8418. 8419, 8422, 8423, 8443. 8450, Chapter 85, Chapter 90
9 All types of Furniture mentioned in the chapter / HSN codes 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 (d) 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) …………………

(b) …………………

(c) …………………

(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify:

In exercise of the power conferred by above rule the said notification has been issued which exempt the requirement of generation of e-way bill for intra-state movement of the goods, except goods described with their Chapter/Heading/Sub-heading/Tariff item in the table of the notification.

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October 2021