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E-way bill—intra state movement of unmanufactured tobacco—the question before authority is that Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on “unmanufactured tobacco” under CTH 2401.
Held that—The description of goods for which e-way bill is required for intra state movement of the goods are Cigarette/tobacco and tobacco products but the Chapter/Heading/Sub-heading/Tariff item specified for these goods are 2402 & 2403 - The description of goods in Chapter HSN 2402,2403 does not contain “unmanufactured tobacco”.
The generation of e-way bill is not required for intra-state movement of “unmanufactured tobacco” within the State of Madhya Pradesh as per the conditions given in the notification.
Ruling—The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on “unmanufactured tobacco” described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of “unmanufactured tobacco” described under Chapter HSN 2401 is not required as per the notification.  2 TAXLOK.COM 252 (AAR-Madhya Pradesh)