Intra-state movement of gold and precious stones requires pre-movement Part A e-way details when consignment value exceeds notified threshold. Where a State/UT Commissioner mandates reporting, intra State movement of specified goods (including gold and precious stones) with a consignment value above the notified threshold must have Part A of FORM GST EWB-01 furnished electronically before movement and a unique e-way bill generated; Part B is not required, Part A data is available to the supplier for GSTR-1, cancellation is allowed within 24 hours unless verified in transit, specified customs movements are exempt, and several rule 138 provisions apply mutatis mutandis. The consignment value follows the value under section 15 and includes taxes charged but excludes exempt supply value.
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Provisions expressly mentioned in the judgment/order text.
Intra-state movement of gold and precious stones requires pre-movement Part A e-way details when consignment value exceeds notified threshold.
Where a State/UT Commissioner mandates reporting, intra State movement of specified goods (including gold and precious stones) with a consignment value above the notified threshold must have Part A of FORM GST EWB-01 furnished electronically before movement and a unique e-way bill generated; Part B is not required, Part A data is available to the supplier for GSTR-1, cancellation is allowed within 24 hours unless verified in transit, specified customs movements are exempt, and several rule 138 provisions apply mutatis mutandis. The consignment value follows the value under section 15 and includes taxes charged but excludes exempt supply value.
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