Goods and Services Tax Act, 2017
Notification Dated : 31/01/2018
Notification No. GSL/GST/RULE-138(14)/B
Dated 31 January, 2018
In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,-
(i) For the word "transporters", the words "person in-charge of the conveyance" shall be substituted.
(ii) The following explanation shall be added at the end: "Explanation :-
(1) For the purpose of this notification, the word "city" shall be the city as notified by the Government under the Guja rat Municipalities Act,1963 and/or the Bombay Provincial Municipal Corporation Act,1949 and shall include village as notified under the Bombay Land Revenue Code,1879 and the word "intra-city" shall be construed accordingly.
(2) For intra-city movement of all goods, no e-way bill is required.
Commissioner of State Tax,
Gujarat State, Ahmedabad