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    <title>E-Waybill under GST</title>
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    <description>E-waybill is described as a permit for movement of goods; it is not for routine over-the-counter retail deliveries but is mandatory when goods are transported by vehicle and exceed a specified value threshold, applying to inter-state and intra-state movements and to consignments for job work. The GST E-waybill rules were noted to be in draft form pending finalisation.</description>
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