https://www.taxtmi.com/caselaws?id=364814 A notification issued under Rule 138(14)(d) of the Madhya Pradesh GST Rules exempted intra-State movement of goods from e-way bill generation, except for goods specifically listed in its table. The listed tobacco category covered cigarette, tobacco and tobacco products under HSN 2402 and 2403, while unmanufactured tobacco is classifiable under HSN 2401. On the plain wording of the notification and tariff classification, the restriction did not extend to unmanufactured tobacco, so an e-way bill was not required for its intra-State movement. en-us Wed, 25 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364814 A notification issued under Rule 138(14)(d) of the Madhya Pradesh GST Rules exempted intra-State movement of goods from e-way bill generation, except for goods specifically listed in its table. The listed tobacco category covered cigarette, tobacco and tobacco products under HSN 2402 and 2403, while unmanufactured tobacco is classifiable under HSN 2401. On the plain wording of the notification and tariff classification, the restriction did not extend to unmanufactured tobacco, so an e-way bill was not required for its intra-State movement. Case-Laws GST Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364814