The Kerala Government issued Notification No. 9/ 2018 dated September 13, 2018 which stated that e-way bill will be exempts in respect of Tiles and Sanitarywares transported from Cochin Port to recipient’s destination upto September 30, 2018 and Grants exemption in respect of consignment, movement of which, originally commenced against e-way bill, however, validity expired before commencement of road journey to recipient’s place and Exemption shall be available subject to the condition that consignment shall be accompanied by expired E-Way bill, Invoice and Equipment Interchange Report (EIR).
The said benefit is granted due to the unprecedented flood across the state in August 2018, they could not clear the costal cargo consignments of tiles and sanitarywares from Cochin Port in time. As a result, the validity of E-waybills and its revalidation has expired. Considering the request, it has been decided to grant exemption from E-Waybill for further transport of their consignments, which reached Cochin Port between August 08, 2018 and August 25, 2018, to respective destinations within the State under Rule 138(4)(d) of the Kerala State Goods and Services Tax Rules, 2017.
Read more at: Notification No. 9/ 2018