Recently the Kerala government had rolled out the intrastate e waybill in the state. The Kerala state government made some exemptions on various transactions for E Way Bill after the consultation with Commissioner of central tax. Earlier the commissioner had exempted some of the transportation and transactions based on their nature according to the subject and values upon conditions.
Let’s get to know all those transactions exempted e way bill transactions under the Kerala state government :
| Serial No. | Details of goods | Area of transportation | Goods Value | Condition |
|---|---|---|---|---|
| 1 | All the goods | Intrastate | No limit on value | Supply must be done by the registered person with a sales van
Rule 56(18) documents must be with sales van |
| 2 | Rubber scrap, spices and Rubber latex, rubber sheets | Intrastate and from the agriculturist to the business place of registered business of taxable entity | No limit on value | The person with possession of goods must carry delivery challan prescribed by Rule 55 of Kerala GST 2017;
Or Invoice accordingly section 31(3)(f) 0f Kerala GST 2017 |
| 3 | All the goods | Intrastate, till 25 km from the business registered place of taxable entity | No limit on value | Supply must be from the registered place of the taxable entity to the unregistered customer
The transportation must be with invoice issued under Section 31 of Act |
Recommended: Latest Notification of GST E Way Bill for Intrastate & interstate transactions
