FA-3-08/2018-1-V-(43)

Dera Expert,

Kindly suggest if intra state movement of soyabean seed HSN NO 1201 is applicable of E way bill Vide Notification no  FA-3-08/2018-1-V-(43) dated 24th April, 2018

Replies (2)
Quick Summary
This discussion clarifies whether an E-way bill is required for the intra-state movement of soybean seed, classified under HSN 1201. Based on notification FA-3-08/2018-1-V-(43) and rule 138, goods exempt from tax are generally exempt from E-way bills. Specifically, HSN 1201 (soybean seed) is listed as exempt under notification 2/2017 CT(R), meaning an E-way bill is not required for its movement within the state.

Dear sir, As per rule 138,it exempt certain goods from E-way bill
where the goods are exempt from tax vide notification number 2/2017 CT(R) dated 28.06.2017,there will be no requirement of generating E-way bill.
in the same notification,it exempts the HSN 1201 (Soya beans, whether or not broken, of seed quality).
I hope it will end your query.
Thanks sir

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