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    <title>Notify that irrespective of the value of the consignment, no e-way bill shall be required the movement of goods Union Territory of Andaman and Nicobar Islands.</title>
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    <description>No e-way bill is required where the movement of goods both commences and terminates within the Union Territory, irrespective of consignment value, under powers conferred by the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act read with the relevant rule provision; the exemption was notified to take effect from 1 April 2018 and was later rescinded by a subsequent Union Territory Tax notification.</description>
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