West Bengal exempts E-Way Bill on intra-state movement of goods for job-work

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The commissioner of State Tax, West Bengal has issued a Notification No: 14/2018-C.T./ GST Dated July 12, 2018 which exempts the Intra-State movement of goods sent to a job-worker for job work as defined under clause (68) of section 2 of the CGST Act/ WBGST Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work, and where such transportation is not for final delivery of the finished goods.

This Notification shall come into force with effect from the July 12, 2018.