Amendment in Notification No.15E/2018-State Tax regarding Exemption for generation of E-way bill for transportation for job work, storage and warehousing of Turmeric, Chilli (Genus: Capsicum), and Raisins.
On October 1, 2024, the Commissioner of State Tax, Maharashtra, issued Notification No. 15-Eway Bill/2024, amending the previous Notification No. 15E/2018-State Tax concerning exemptions for generating E-way bills. This amendment specifically addresses the transportation of Turmeric, Chilli (Genus: Capsicum), and Raisins for job work, storage, and warehousing within Maharashtra. Under the new provision, goods transported within a distance of up to fifty kilometers for the stated purposes are exempt from generating an E-way bill, regardless of the consignment value. The amendment aligns with the provisions outlined in the Maharashtra Goods and Services Tax Act, 2017, particularly sub-section (68) of section 2, and similarly under the Central Goods and Services Tax Act, 2017. This change aims to streamline operations for businesses involved in the job work and warehousing of these specific agricultural products, reducing the administrative burden associated with E-way bill generation. The principal notification of June 29, 2018, had already established guidelines regarding E-way bills, and this latest amendment further clarifies the exemptions applicable to specific goods and their intended purposes. The update reflects ongoing efforts by the Maharashtra State Tax authorities to adapt regulatory requirements in response to the practical needs of businesses engaged in agriculture-related activities within the state. This adjustment could be beneficial for traders and suppliers dealing with Turmeric, Chilli, and Raisins, enhancing the efficiency of logistics operations while ensuring compliance with tax regulations.
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 1st October 2024
Notification No. 15-Eway Bill/2024-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. CST/HQ-5/AR-2/2024/27/E-way Bill.—In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra, after consultation with the Chief Commissioner of Central Tax. Mumbai Zone, hereby makes the following amendments in the notification of the Commissioner of State Tax No.15E/2018-State tax, dated 29th June 2018, published in the Government of Maharashtra Gazette, Part two, Extra-ordinary No. 54, vide No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8 dated 30th June 2018, namely :—
In the said notification, in Table, after serial number 2, following entry shall be inserted.
| Sr. No. (1) |
Area and purpose (2) | Description of goods (3) | Consignment value of the goods (4) |
| “3. | Where the goods described in column (3) are transported for a distance of up to fifty kilometres within the State of Maharashtra for the purposes of,-
(a) job work as defined in sub-section (68) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 or, as the case may be, sub-section (68) of section 2 of the Central Goods and Services Tax Act, 2017; and (b) storage and warehousing. |
Turmeric, Chilli (Genus: Capsicum), and Raisins. | Any value.” |
ASHEESH SHARMA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
Note.—The principal notification No.15 E/2018 State Tax, dated the 29th June 2018, was published in the Maharashtra Government Gazette, Part two, Extra-ordinary No. 54, dated the 30th June 2018.
