Applicability of E-way bill exemption notification to GIDC.

[Ronak Halwai]

Notification Number No.GSL/GST/RULE-138(14)/B.19 issued by Gujarat GST Dept states that it is applicable to cities notified under Gujarat Municipalities Act 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949. Our Company has 2 plants in GIDC Vapi within 1 KM. Can GIDC be considered a city under Gujarat Municipalities Act 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949

[Yash Shah]

IMHO - This Industrial corporations are part of the notified areas under the Gujarat Municipalities Act 1963 and hence they are considered to be in the limits of municipalities and hence forming part of the city. You may refer Section 264A & 264C of the Gujarat Municipalities Act 1963 for reference in this regard. Technically speaking the words "City" is not defined to mean whether it includes this industrial townships or not but to my mind, it could include this area.

[Ronak Halwai]

Thanks for the response Yash. Was a bit confused considering that 'City' has not been defined anywhere. But your response seems helpful. Thanks.

[KASTURI SETHI]

Every Municipal Corporation has laid down its own parameters to determine particular area , as 'city'. The criteria is of 'distance' keeping in view of population density.

That aspect has also to be examined.

Keeping in view the distance of one KM mentioned by you, it must fall under the category of 'city'.

AI Summary

City status for e-way bill exemption depends on municipal limits and local criteria; industrial townships may qualify.
Applicability of an e way bill exemption depends on whether an industrial township lies within the statutory limits of a 'city' under municipal enactments; industrial corporations and townships are often treated as part of notified municipal areas and may fall within city limits. Municipal authorities use local parameters-distance, population density and notification provisions (e.g., Sections 264A and 264C of the Gujarat Municipalities Act)-to determine inclusion; if the industrial area meets those delimitation criteria it will likely be covered by the e way bill exemption notification.