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Goa Goods and Services Tax Act, 2017

Notification Dated : 28/05/2018

Notification No. CCT/26-2/2018-19/36    Dated 28th May, 2018

Vide Notification No. CCT/26-2/2017-18/31 dated 29th March, 2018, the "Intra-State" movement of goods was exempted from the provisions of the E-Way Bill upto 31-05-2018.

The Goods and Service Tax Council, has, in its 27th meeting held on 04-05-2018, decided to implement the provisions of the E-Way Bill for "Intra-State" movement of goods w.e.f. 01-06-2018.

In partial modification of the Notification No. CCT/ /26-2/2017-18/31 dated 29th March, 2018, published in the Official Gazette, Series I No. 52, Extraordinary dated 29th March, 2018 and in exercise of the powers conferred by Clause (d) of sub-rule (14) of Rule 138 of the Goa Goods and Service Tax Rules, 2017 and in supersession of Notification No. CCT/26-2/2018-19/ /34 dated 18th May, 2018, published in Official Gazette, Series I No. 7; the Commissioner of State Tax, hereby notifies that no E-Way Bill is required to be generated for intra-State movement of all goods within the whole of the territory of State, except for the following 22 goods of consignment value exceeding rupees fifty thousand: -

1. Iron and Steel.

2. Ferrous and Non-ferrous Metal and Scrap thereof.

3. All types of Wall and Flooring Tiles.

4. Processed Tobacco and Products thereof.

5. Cigarette, Gutkha and Pan Masala.

6. All types of Plywood, Block Board, Decorative and Laminated Sheets.

7. Coal including Coke in all its forms.

8. Timber and Timber products.

9. Cement and all types of Cement products.

10. Marble and Granite.

11. Kota Stones.

12. Naphtha.

13. FMCG.

14. Namkins & Sweetmeats.

15. I. T. products.

16. Electronic Goods.

17. Pipes & Fittings of all kinds.

18. Plumbing & Sanitary items.

19. Cashew Nuts.

20. Electrical Goods.

21. Readymade Garments.

22. Furniture of all kinds.

In cases of goods which are exempted from carrying E-Way Bill, then the person-in-charge of the conveyance is required to carry the following documents as the case may be:-

1. Tax Invoice.

2. Delivery Challan.

3. Bill of Supply.

4. Bill of Entry.

All provisions and the procedures laid down in Rules 138, 138A, 138B, 138C and 138D, of the Goa Good and Service Rules, 2017, shall mutatis mutandis apply to the aforesaid listed goods for the intra-State movement within the State.

This notification shall come into effect from the 1st day of June, 2018.

Dipak M. Bandekar,

Commissioner (State Tax).

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