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E-way bill not required in case of dispatch within 50 KM for job work

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)

 

Where the goods described m 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]

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