RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE UNION TERRITORY OF PUDUCHERRY GOODS & SERVICES TAX RULES, 2017 – E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN UNION TERRITORY OF PUDUCHERRY
NOTIFICATION NO.[F.NO.3240/CTD/GST/2018/2], DATED 29-3-2018
RESCINDED BY NOTIFICATION [ F.NO.3240/CTD/GST/2018/3], DATED 24-4-2018
In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as “said Rules”), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, do hereby notify that e-way bill under rule 138 of the said rules is not required to be generated in case of intra-State movement of any goods, of any value, within the areas covered under the Union territory of Puducherry.
2. This notification shall come into force with effect from the 1st day of April, 2018.