E-way bill exemption withdrawal requires e-way bills for intra-State movement previously exempted, reinstating generation obligation. The Commissioner of State Tax, under clause (d) of sub-rule (14) of rule 138 of the Puducherry GST Rules, rescinds the earlier notification exempting certain intra State movements from e-way bill generation, thereby restoring the requirement to generate e-way bills for those intra-State consignments with effect from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
E-way bill exemption withdrawal requires e-way bills for intra-State movement previously exempted, reinstating generation obligation.
The Commissioner of State Tax, under clause (d) of sub-rule (14) of rule 138 of the Puducherry GST Rules, rescinds the earlier notification exempting certain intra State movements from e-way bill generation, thereby restoring the requirement to generate e-way bills for those intra-State consignments with effect from the stated effective date.
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