Intra-State movement of gold, precious stones, etc. and generation of e-way bills [ Rule 138F of CGST Rules ]

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.... intra-State movement of goods specified against serial numbers 4 and 5 in the Annexure appended to rule 138(14), in accordance with of rule 138F(1) of the State or Union territory Goods and Services Tax Rules, and * Threshold Limit :- The consignment value of such goods exceeds the Rs. 2,00,000/- as may be notified by the Commissioner of State tax or Union territory tax, in consultation with th....

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.... operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. No requirement of furnishing information in PART B of FORM GST EWB-01 [ Rule 138F(2) ] * The information as specified in PART B of FORM GST EWB-01 shall not be required to be furnished in respect of movement of goods referred to in the rule 138F(1) and afte....

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....be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. No E-way bill required to Generation for the movement of the goods [ Rule 138F(5) ] * Notwithstanding anything contained in this rule, no e-way bill is required to be generated- * (a) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to....