Notification regarding exemption from e-way bill for job work in Rajasthan Where the goods of any value are transported for a distance of upto fifty kilometers within the State of Rajasthan for the purpose of job work as defined in sub-section (68) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 or, as the case may be, sub-section (68) of section 2 of the CGST Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work and where such transportation is not for final delivery of the finished goods.

Government of Rajasthan
Commercial Taxes Department

NOTIFICATION

Jaipur, Dated: 06 August, 2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the “said Rules”, I, Alok Gupta, Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, hereby notify that no e-way bill shall be required to be generated for the intra-state movement of goods in the State of Rajasthan, in respect of goods mentioned in column (3) of the Table below, when the movement of said goods commences and terminates within the area and for the purpose stated in column (2) of the said table for the consignment value mentioned in column (4) of the said Table:

Table

Sr. No. Area and Purpose Description of
Goods
Consignment
Value of the
Goods
(1) (2) (3) (4)
1. Where the goods described in column (3) are transported for a distance of upto fifty kilometers within the State of Rajasthan for the purpose of job work as defined in sub-section (68) of section 2 of the Rajasthan 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 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work and where such transportation is not for final delivery of the finished goods. Any Goods Any value

[No. F17 (131) ACCT/GST/2017/3743-3751]

(Alan Gupta)
Commissioner of State Tax,
Rajasthan, Jaipur.

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