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CBEC notifications related to GST under Union Territory Tax

Circular No.ES/5/2018-19                                                                          April 3, 2018

To: Members of the Council

SubCBEC notifications related to GST under Union Territory Tax

Dear Member,

We would like to inform you that the Central Board of Excise and Customs (CBEC) has issued various notifications relating to GST under Union Territory Tax. These notifications pertaining to e-way bill are issued by the Central Government on the recommendations of the GST Council.

The Board through these Union Territory Tax notifications notified the following -

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 Andaman and Nicobar Islands.

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 Chandigarh.

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.

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 Daman and Diu.

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 Lakshadweep.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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