CBIC / GST notification 4/2018 - Union Territory Tax · 31 Mar 2018
Official title
4/2018 - Union Territory Tax : Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.
Official record
Open source pageSummary
Check the official recordThe Central Government exempts the generation of e-way bills for goods movement within the Union Territory of Dadra and Nagar Haveli. This exemption applies irrespective of the value of the consignment when the movement starts and ends inside the Union Territory. The notification comes into force from the 1st day of April, 2018.
Key dates
Who is affected
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue)
Notification No. 4/2018 - Union Territory Tax
New Delhi, the 31^st March, 2018 10 Chaitra, Saka 1940
G.S.R. ...... (E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Dadra and Nagar Haveli.
[F. No. S. 31011/25/2017-ST-I-DoR]
(S. R. Meena) Under Secretary to the Govt. of India
Exceptions