Exemption from Generation of e-way bill for Intra-State movement of goods.

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....IKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.01/SGST/2018              &nbsp....

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.... clause (d) of sub rule (14) of rule 138 of the Sikkim Goods and Services Tax Rules, 2017, the State Government hereby direct that e waybill is not required to be generated in case of intra-state move....