E-way bill coverage clarified for beedi and taxable wood goods under the Uttar Pradesh notification The circular clarifies the scope of the e-way bill regime introduced by the Uttar Pradesh notification dated 06.12.2017. It states that e-way bill form 02 applies to the transport, movement, storage, or carriage of notified taxable goods, and that the scope of coverage is determined with reference to HSN classification. It further explains that beedi falls within the notified tobacco category under HSN code 2403, while in Chapter 44 only taxable wood and timber goods are covered, excluding exempt items such as fuel wood, wood waste, and wood charcoal.
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E-way bill coverage clarified for beedi and taxable wood goods under the Uttar Pradesh notification
The circular clarifies the scope of the e-way bill regime introduced by the Uttar Pradesh notification dated 06.12.2017. It states that e-way bill form 02 applies to the transport, movement, storage, or carriage of notified taxable goods, and that the scope of coverage is determined with reference to HSN classification. It further explains that beedi falls within the notified tobacco category under HSN code 2403, while in Chapter 44 only taxable wood and timber goods are covered, excluding exempt items such as fuel wood, wood waste, and wood charcoal.
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