State-wise monetary limits for issuance of E-Way Bill for intra-State movement of goods
Rule 138 of the Central Goods and Services Tax Rules, 2017 (‘CGST Rules’) as well as Rule 138 of the respective State Goods and Services Tax Rules, 2017 (‘SGST Rules’) provide that a registered person needs to generate E-Way Bill (‘EWB’) for movement of goods whose value exceeds Rs. 50,000/-.
Here, it is pertinent to refer to Rule 138(14)(d) of the respective SGST Rules empowers Commissioner of State Tax to increase threshold limit or exempt generation of EWB for intra-State movement of goods subject to certain conditions. Pursuant to this, Commissioners of various States have issued Notifications granting exemptions from generation of EWB in certain situations. We have tabulated these exemptions along with conditions for your reference:
|
S. No. |
State |
Exemption |
|
1. |
Bihar |
Intra-State movement of goods up to value of Rs. 1,00,000 |
|
2. |
Chhattisgarh |
Intra-State movement of goods irrespective of their value except for notified goods (like pan masala, tobacco and tobacco products, iron and steel and its articles) |
|
3. |
Delhi |
Intra-State movement of goods up to value of Rs. 1,00,000 |
|
4. |
Goa |
Intra-State movement of goods irrespective of their value except for notified goods (like tiles, tobacco and tobacco products, cigarette, pan masala and iron and steel) |
|
5. |
Gujarat |
Intra-city movement of goods irrespective of their value
Intra-State movement of notified goods (like hank, yarn, fabric and garments) irrespective of their value |
|
6. |
Jammu and Kashmir |
Intra-State movement of goods irrespective of value of goods |
|
7. |
Jharkhand |
Intra-State movement of goods up to value of Rs. 1,00,000 except for notified goods (like motor parts, iron and steel, tobacco and tobacco products, cigarette and pan masala) |
|
8. |
Madhya Pradesh |
Intra-State movement of goods irrespective of their value except for notified goods (like iron and steel, tobacco and tobacco products, cigarette, pan masala, confectionary and lubricants) |
|
9. |
Maharashtra |
Intra-State movement of goods up to value of Rs. 1,00,000
Intra-State movement of notified goods (like hank, yarn, fabric and garments) for job-work irrespective of their value |
|
10. |
Mizoram |
Intra-State movement of exempted goods irrespective of their value |
|
11. |
Rajasthan |
Intra-State movement of goods up to value of Rs. 1,00,000 except notified goods (like tobacco, tobacco products, cigarettes and pan masala)
Intra-State movement of goods up to 50 Kms for job-work irrespective of their value |
|
12. |
Tamil Nadu |
Intra-State movement of goods up to value of Rs. 1,00,000
Notified goods (like bagasse, candies, copy books and student books and handloom textiles) irrespective of their value |
|
13. |
West Bengal |
Intra-State movement of goods up to value of Rs. 1,00,000
Intra-State movement of goods for job-work irrespective of their value |
*These exemptions are as on April 10, 2021
**Source: States’ website and databases available with us
***Before claiming exemption, taxpayers are recommended to analyse their facts and legal position
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