Amendments in E-way bill Rules | Madhya Pradesh GST | Notification F-A-3-08-2018-1-V(85).
MP GST vide Notification No. F-A-3-08-2018-1-V(43) dated 24th April 2018 had exempted all goods from generation of E-way bill for intra state movement of Goods, except 11 items as specified in notification where e way bill require to be Generated if value of Goods exceeds Rs.50,000/-. 11 Items specified in aforesaid notification are as under;
|
SR. No. |
Description of Goods |
Chapter/Heading/Sub heading/Tariff Items |
|
1 |
Pan Masala |
2106-90-20 |
|
2 |
Confectionery |
1704 |
|
3 |
Plywood & Laminate Sheet |
4412, 4408 |
|
4 |
All types of Iron and Steels |
2502, chapter 26 (other than 2621), 7201 to 7217, 7301,7303 to 7308, 7312 to 7318, 7320, 7326, 7415 |
|
5 |
Edible Oil |
1507 to 1518 |
|
6 |
Auto Parts |
8714 (excluding 8713), 8708 (excluding 8701) |
|
7 |
Cigarette / tobacco and tobacco products |
2402, 2403 |
|
8 |
Electric & Electric goods mentioned in the chapter / HSN codes |
8412, 8415, 8418, 8419, 8422, 8423, 8443, 8450, chapter 85 & chapter 90 |
|
9 |
All types of Furniture mentioned in the chapters / HSN codes |
Chapter 44, 4903 |
|
10 |
Lubricants |
2710 |
|
11 |
Tiles, Ceramic Goods, Ceramic Blocks, Ceramic Pipes etc |
6901, 6904 to 6907, 6910 |
Now, MPGST vide Notification no. F-A-3-08-2018-1-V(85) dated 2nd December 2021 after serial Number 11 above included 30 more items in the list where e way bill requires if Value exceeds Rs.50,000/- and in serial no. 7 above HSN code 2401 inserted which is for Unmanufactured tobacco, so Unmanufactured tobacco also come under preview of MPGST rules.
Newly inserted goods are listed hereunder;
|
SR. No. |
Description of Goods |
Chapter/Heading/Sub heading/Tariff Items |
|
12 |
All types of fabric |
5007, 5111 to 5113, 5208 to 5212, 5309 to 5311, 5407, 5408, 5512 to 5516, 5802 to 5804, 5806, 5809, 5902 to 5903, 5906 to 5908, 5911, Chapter 60, Chapter 63 and 6505, |
|
13 |
Articles of apparel and clothing accessories, knitted or crocheted / not knitted or crocheted |
Chapter 61 and Chapter 62 |
|
14 |
Motor Vehicles and Accessories parts thereof |
8701 to 8707 |
|
15 |
Rubber and articles thereof |
Chapter 40 |
|
16 |
All Types of Scraps including Ferrous |
3915, 4401, 4706, 4707, 7001, 7112, 7204, 7404, 7503, 7602, 7802, 7902, 8002, 8113, 8429, 8430, 8548, 8101 to 8112 |
|
17 |
All types of Utensils |
7323, 7418 and 7615 |
|
18 |
Cement and Cement Products |
2523 |
|
19 |
All types of Stone including Marble & Granite |
2515 to 2521 |
|
20 |
Copper, Brass and its products |
7401 to 7419 |
|
21 |
Aluminum and its products |
7601 to 7616 |
|
22 |
Nickel and its products |
7501 to 7508 |
|
23 |
Non Alcoholic Beverages |
2202 |
|
24 |
Fireworks & Explosive |
3602 and 3604 |
|
25 |
All types of crockery |
6911 and 6912 |
|
26 |
All types of cosmetics and toilet articles |
3301 to 3307 |
|
27 |
Hardware Goods |
8301 to 8311 |
|
28 |
Plastics and articles thereof |
3901 to 3926 and 4202 |
|
29 |
All types of packing materials including Ropes |
3003, 3004, 3005, 3407, 3926, 4415, 6909, 7010, 8309 and 8424 |
|
30 |
Sanitary Goods |
3922, 4803, 4818, 7324 and 7907 |
|
31 |
Pesticides |
3808 |
|
32 |
Coal, Petroleum Products, Bitumen, Emulsion and Bio- Diesel |
2701 to 2715, 3403, 3819 and 3826 |
|
33 |
Dry Fruits |
0801, 0802, 0804, 0806, 0811 and 0813 |
|
34 |
Kirana Goods |
0402, 0405, 0406, 0901, 0902, 0904, 0906 to 0910, 1701, 1903, 3401 and 3402 |
|
35 |
Oil seeds |
1201 to 1207 |
|
36 |
Paints and Putty |
3208 to 3214 |
|
37 |
Molasses resulting from the extraction or refining of sugar |
1703 |
|
38 |
Betel Nut Product know as Supari products include Betel Nut Supari |
2106 90 30 |
|
39 |
Mouth Freshened or like preparations |
2106 90 99 |
|
40 |
Mineral water and aerated water |
2201 10 |
|
41 |
Chocolate & other Food preparations containing cocoa |
1806 |
All Newly inserted goods as above covered under E-way bills rules, Notification No. F-A-3-08-2018-1-V(85) dated 2nd December 2021 come into force from date of its publication in official Gazette.
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