E-way bill applicability clarified: monetary threshold applies to inter-State movement; intra-State exemptions preserved. Clarifies that the monetary limit referenced in the prior circular applies to inter-State movement only and that intra-State e-way bill requirements remain governed by the referenced Notification. Consequently, consignments that both commence and terminate within the State need no e-way bill where their consignment value does not exceed the prescribed intra-State threshold. A specific exemption permits intra-State transport of certain textile goods for job work over short distances without e-way bills regardless of consignment value, provided movement begins and ends within the State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill applicability clarified: monetary threshold applies to inter-State movement; intra-State exemptions preserved.
Clarifies that the monetary limit referenced in the prior circular applies to inter-State movement only and that intra-State e-way bill requirements remain governed by the referenced Notification. Consequently, consignments that both commence and terminate within the State need no e-way bill where their consignment value does not exceed the prescribed intra-State threshold. A specific exemption permits intra-State transport of certain textile goods for job work over short distances without e-way bills regardless of consignment value, provided movement begins and ends within the State.
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