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of <h1>Kerala exempts expired e-Waybill for tile and sanitary ware transport from Cochin Port due to August 2018 floods u/r 138(4)(d).</h1> The Government of Kerala, through the State Goods and Services Tax Department, has exempted the transport of tiles and sanitary wares from Cochin Port to their destinations from the requirement of an e-Waybill until September 30, 2018. This exemption applies to consignments originally accompanied by an e-Waybill, which expired before the road journey commenced. The exemption is granted due to delays caused by floods in August 2018, affecting cargo clearance. Consignments must be accompanied by the expired e-Waybill, invoice, and Equipment Interchange Report. This decision was made under Rule 138(4)(d) of the Kerala State Goods and Services Tax Rules, 2017.
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