On or after the 1st July 2018, no e-way bill shall be required to be generated for the intra-State movement in the State of Maharashtra if Consignment value of the goods Not exceeding Rs. 1 Lakh. Further relief has been provided on Hank, Yarn, Fabric and Garments sent for Job work.
No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8.—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 State, after consultation with Chief Commissioner of Central Tax, Mumbai Zone, Mumbai, hereby notifies that on or after the 1st July 2018, no e-way bill shall be required to be generated for the intra-State movement in the State of Maharashtra, in respect of the goods mentioned in column (3) of the Table appended hereto, when the movement of the said goods commences and terminates within the area and for the purpose stated in the column (2) of the said Table, for the consignment value mentioned in column (4) of the said Table :‑
|Sr. No.||Area and purpose||Description of goods||Consignment value of the goods|
|1.||Where the movement commences and terminates within the State of Maharashtra.||Any goods||Not exceeding Rs. 1 Lakh|
|Where the goods described in column (3) are transported for a distance of upto fifty kilometers within the State of Maharashtra for the purpose of 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.||Hank, Yarn, Fabric and Garments.||Any value|
Commissioner of State Tax,
Maharashtra State, Mumbai.