Notification no -03/2018 dt. 14.05.2018
In exercise of the powers conferred by clause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in column (5), are exempted from the requirement of e-Way Bill.

Explanatory Note
As per Rule 138(1), every registered person who causes movement of goods of consignment value exceeding
Fifty Thousand Rupees in relation to (i) a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from
an unregistered person, shall before the commencement of such movement, generate an e-way bill. This notification is
issued to exempt certain transactions from e-Way bill.
Notification no-6/2018 dt. 11.07.2018
In supersession of the orders already issued as Notification No. 5/2018-State Tax dtd. 27-6-2018 and its Errata
dtd. 6-7-2018, the following orders are issued.
In exercise of the powers conferred by sub-section (1) of section 5 of the Kerala Goods and Services Tax Act, 2017
(20 of 2017) (hereinafter referred to as the said Act), the Commissioner here by appoint the authorities mentioned in
column (1) of the schedule to exercise the powers conferred under Section 107 of the said Act within the area specified
in column (2).


All States E-Way bill limit (Intra State limit)
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