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GST: Kerala Govt. Exempts Certain Transactions from E-Way Bill [Read Notification]
![GST: Kerala Govt. Exempts Certain Transactions from E-Way Bill [Read Notification]](https://www.taxscan.in/wp-content/uploads/2018/01/E-Way-Bill-Taxscan.jpg "GST: Kerala Govt. Exempts Certain Transactions from E-Way Bill [Read Notification]")
The Government of Kerala has recently exempted certain transactions from E-Way Bill. The Commissioner of State Tax in consultation with the Commissioner of Central Tax has issued a notification exempting transport of goods within some areas for certain values subject to some conditions. The exempted transactions are: SL No. Description of Goods Area of Movement Value...
The Government of Kerala has recently exempted certain transactions from E-Way Bill. The Commissioner of State Tax in consultation with the Commissioner of Central Tax has issued a notification exempting transport of goods within some areas for certain values subject to some conditions.
The exempted transactions are:
| SL No. | Description of Goods | Area of Movement | Value of Goods | Conditions |
| 1 | All Goods | Within the State | Irrespective of value |      i.        supply of such goods should be by a registered person using a sales van. ii.        the documents prescribed under Rule 56(18) should be carried in the sales van. |
| 2 | Rubber latex, rubber sheets and rubber scrap, spices | within the State, and from the premises of the agriculturist to the registered business place of the taxable person | Irrespective of value | The person who causes the movement of goods should be in possession of: i.        delivery chalan prescribed under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017; or ii.        invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be. |
| 3 | All goods | within the State; up to 25 KM from the registered business place of the taxable person from where the movement begins | Irrespective of value |        i.           the supply should be from the registered place of a taxable person to an unregistered end customer; and ii.           the movement shall be accompanied by an invoice issued under Sec. 31 of the Act. |
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