Exemption from e-way bill: intra-state movement of goods within Sikkim exempted from e-way bill requirement. The State Government directs that an e way bill need not be generated for any intra state movement of goods within the territorial limits of Sikkim, irrespective of the value of goods, pursuant to the authority vested by the relevant provision of the Sikkim Goods and Services Tax Rules, 2017; the direction is issued by the Commercial Taxes Division and operates as a state level exemption from the e way bill generation requirement for intra state consignments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from e-way bill: intra-state movement of goods within Sikkim exempted from e-way bill requirement.
The State Government directs that an e way bill need not be generated for any intra state movement of goods within the territorial limits of Sikkim, irrespective of the value of goods, pursuant to the authority vested by the relevant provision of the Sikkim Goods and Services Tax Rules, 2017; the direction is issued by the Commercial Taxes Division and operates as a state level exemption from the e way bill generation requirement for intra state consignments.
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