E-way bill exemption for intra-union territory movement: no e-way bill required when transport both originates and terminates within. No e-way bill is required where the movement of goods both commences and terminates within the Union Territory, irrespective of consignment value, under powers conferred by the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act read with the relevant rule provision; the exemption was notified to take effect from 1 April 2018 and was later rescinded by a subsequent Union Territory Tax notification.