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of <h1>Kerala exempts certain goods from e-Way Bill under GST Rules, 2017 for intra-state transport with conditions.</h1> The Government of Kerala has issued Notification No. 3/2018 under the Kerala State Goods and Services Tax Rules, 2017, exempting certain goods from the requirement of an e-Way Bill during transport within the state. All goods transported within the state, irrespective of value, are exempt if supplied by a registered person using a sales van with necessary documents. Rubber latex, sheets, and spices transported from agriculturists to registered business places are also exempt with required documentation. Additionally, all goods moved within 25 KM from a registered business place to an unregistered customer are exempt if accompanied by an invoice.
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