Kerala GST Notif.no.10/2024-Sate Tax-dt. 27.12.24 on E-Way Bill

Kerala State Goods and Services Tax Department, Office of the Commissioner of State Tax issued Notification no. 10/2024-State Tax dated 27.12.2024 regarding E-way bill on intra state movement of goods listed at serial number 4 and 5 of the Annexure appended to sub-rule (14) of rule 138.

4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)

5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) [7excepting Imitation Jewellery (7117)]

E-way bill is not required on intra state movement of abovementioned goods if their value is up to Rs. 10 lakhs.