TaxTMI 
TaxTMI 
Notification of Specified Documents Required To Be Carried By Person In-Charge Of A Conveyance Carrying Any Consignment Of Goods.
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....6-2017 stipulated that till such time as an e-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. Whereas, the Government in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax Rules, 2017, has issued Notification No.FD 47 CSL 2017 dated 5th July 2017 specifying the documents required to be carried by the person in charge of a conveyance carrying any consignment of goods while the goods are in movement or in transit storage; Now, therefore, in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 and as approved by the Goods and Services Tax Council and in supersession of Notification number FD 47 CSL 2017 dated 5th July 2017, the following notification is issued. (1) Every registe....
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....d further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill on the common portal: Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may at his option furnish the vehicle number as provided in PART-B. Explanation 1.-Where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is knowm at the time of commencement of the movement of goods. Explanation 2.-The information in Part A of e-way bill shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel. 3. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter....
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....2017 (Karnataka Act 27 of 2017). (9) An e-way bill or a consolidated e-way bill generated under this notification shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: TABLE Sr. No. Distance Validity period (1) (2) (3) 1 Upto 100 km One day 2 For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of e-way bill. Explanation.-For the purposes of this notification, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counte....
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....mals 3 103 Live swine 4 104 Live sheep and goats 5 105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6 106 Other live animal such as Mammals, Birds, Insects 7 201 Meat of bovine animals, fresh and chilled. 8 202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9 203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 10 204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11 205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12 206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13 207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14 208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit containe....
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....chilled. 36 702 Tomatoes, fresh or chilled. 37 703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38 704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39 705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40 706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41 707 Cucumbers and gherkins, fresh or chilled. 42 708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43 709 Other vegetables, fresh or chilled. 44 712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45 713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46 714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47 801 Coconuts, fresh or dried, whether or not shelled or peeled 48 801 Brazil nuts, fresh, whether or not shelled or peeled 49 802 Other nuts, Other nuts, ....
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.... 72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 73 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 74 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76 1104 Cereal grains hulled 77 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79 12 All goods of seed quality 80 1201 Soya beans, whether o....
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....an and de-oiled cake 102 2501 Salt, all types 103 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104 3002 Human Blood and its components 105 3006 All types of contraceptives 106 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 107 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 108 3825 Municipal waste, sewage sludge, clinical waste 109 3926 Plastic bangles 110 4014 Condoms and contraceptives 111 4401 Firewood or fuel wood 112 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 113 4802/4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government 114 4817/4907 Postal items, like envelope, Post card etc., sold by Government 115 48/4907 Rupee notes when sold to the Reserve Bank of India 116 4907 Cheques, lose or in book form 117 4901 Printed books, including Braille books 118 4902 Newspapers, jo....