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of <h1>West Bengal exempts e-waybill for intra-State goods movement to job-workers; previous rules apply otherwise. Effective July 12, 2018.</h1> The West Bengal Commissioner of State Tax issued Notification No. 14/2018-C.T./GST, dated July 12, 2018, which modifies the earlier Notification No. 13/2018-C.T./GST. It exempts the requirement for generating an e-waybill for intra-State movement of goods in West Bengal when goods are sent to or between job-workers, or returned to the principal, provided the transport is not for final delivery of finished goods. This exemption applies under the West Bengal Goods and Services Tax Rules, 2017. For other intra-State movements, the conditions from the previous notification remain effective. The notification is effective from July 12, 2018.
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