Intra-city e-way Bill exemption for low-value consignments within same municipal area, but documentation must be carried. The amendment creates an intra-city e-way Bill exemption for consignments whose movement both begins and ends within the same municipal city area, excluding certain goods (tobacco and related products, pan masala, wood and articles of wood, and iron and steel) and subject to a consignment value cap. It requires that exempted consignments nonetheless carry the applicable document (tax invoice, bill of supply, voucher, delivery challan or bill of entry). 'City' is defined as the municipal area notified under the Rajasthan Municipalities Act, 2009, with multi corporation cities treated as a single city area.
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Provisions expressly mentioned in the judgment/order text.
Intra-city e-way Bill exemption for low-value consignments within same municipal area, but documentation must be carried.
The amendment creates an intra-city e-way Bill exemption for consignments whose movement both begins and ends within the same municipal city area, excluding certain goods (tobacco and related products, pan masala, wood and articles of wood, and iron and steel) and subject to a consignment value cap. It requires that exempted consignments nonetheless carry the applicable document (tax invoice, bill of supply, voucher, delivery challan or bill of entry). "City" is defined as the municipal area notified under the Rajasthan Municipalities Act, 2009, with multi corporation cities treated as a single city area.
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