No E-way bill for Job Work, No e-way bill for intra-state movement of goods in the State of Rajasthan for the purpose of Job Work.
The Commissioner of State Tax, Rajasthan vide Notification No. F17 (131) ACCT/ GST/2017/ dated August 6, 2018, has notified that no E-Way Bill shall be required for goods (of any value) transported for a distance of up to 50 Kms within the State of Rajasthan for the purpose of job work or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work and where such transportation is not for final delivery of the finished goods. No E-way bill for Job Work
Government of Rajasthan
Commercial Taxes Department
NOTIFICATION
Jaipur, Dated: 06 August 2018
In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the “said Rules”, I, Alok Gupta, Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, hereby notify that no e-way bill shall be required to be generated for the intra-state movement of goods in the State of Rajasthan, in respect of goods mentioned in column (3) of the Table below, when the movement of said goods commences and terminates within the area and for the purpose stated in column (2) of the said table for the consignment value mentioned in column (4) of the said Table:
| Sr. No. | Area and Purpose | Description of Goods |
Consignment Value of the Goods |
| (1) | (2) | (3) | (4) |
| 1. | Where the goods described in column (3) are transported for a distance of up to fifty kilometers within the State of Rajasthan for the purpose of job work as defined in sub-section (68) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 or, as the case may be, sub-section (68) of section 2 of the Central Goods and Services Tax Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work and where such transportation is not for final delivery of the finished goods. | Any Goods | Any value |
No E-way bill for Job Work