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Chhattisgarh Goods and Services Tax Act, 2017

Notification Dated : 19/06/2018

NOTIFICATION No. F 10-31/2018/CT/V (46), Dated : 19 June, 2018

The Commissioner of State Tax, Chhattisgarh. in consultation with the Chief commissioner of Central Tax Chhattisgarh. in exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Chhattisgarh Goods and Service Tax Rules, 2017 hereby, notifies that.-

No e-way bill shall be required to be generated for intrastate movement of goods in the State of Chhattisgarh, except for the goods mentioned in column No (2) with its chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Chhattisgarh and terminates within the area of any other district of Chhattisgarh. Subject to the condition that the consignment value for such goods exceeds Rs. fifty thousand.

S.No Description of Goods Chapter/Heading/Subheading/Tariff item
(1) (2) (3)
1 Vegetable and Edible Oil 1507 to 1518
2 Confectionery 1704
3 Pan Masala 2106-90-20
4 tobacco and tobacco products 2402, 2403
5 Sheets for veneering, Laminated Sheet, Particle board, Fibre board. Plywood 4408, 4410, 4411, 4412
6 Tiles and other ceramic products 6901, 6904 to 6907, 6910
7 Iron and Steel, Articles of Iron and Steel 7201 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324
8 Electrical & Electronic goods Chapter 85, Chapter 90
9 Parts and accessories of Motor vehicles and other vehicles 8708, 8714
10 Furniture 9403
11 Mineral waters and aerated waters, beverages 2201.22
12 Footwear Chapter 64
13 Cement and Cement products 6810,6811
14 Aluminum and Aluminum products 7601, 7604 to 7610, 7614 to 7616
15 Machinery, mechanical appliances and Parts thereof 8414, 8415, 8418, 8419, 8422, 8450, Chapter 85, Chapter 90

2. This notification shall come into force with effect from the date of issue.

By order and in the name of the Government of Chhattisgarh

(Sangeetha P.)
Commissioner, State Tax
and Special Secretary

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