TaxTMI 
TaxTMI 
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
Applicability of E-way bill exemption notification to GIDC.
31 Oct 2023 
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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. (AI Summary)
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. (AI Summary)