E-waybill exemption for job work: intra-state movements to or between job-workers exempt; other intra-state movements follow threshold rules. Exemption from generation of e-waybill is granted for intra-State movements of goods sent to a job-worker for job work, moved from one job-worker to another, or returned to the principal after job work, provided such transportation is not for final delivery of finished goods; other intra-State movements continue to follow the terms and consignment-value threshold of Notification No. 13/2018-C.T./GST until further amendment.
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.
E-waybill exemption for job work: intra-state movements to or between job-workers exempt; other intra-state movements follow threshold rules.
Exemption from generation of e-waybill is granted for intra-State movements of goods sent to a job-worker for job work, moved from one job-worker to another, or returned to the principal after job work, provided such transportation is not for final delivery of finished goods; other intra-State movements continue to follow the terms and consignment-value threshold of Notification No. 13/2018-C.T./GST until further amendment.
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