Let’s get to know all those transactions exempted e way bill transactions under the Kerala state government :
| Serial No. | Details of goods | Area of transportation | Goods Value | Condition |
|---|---|---|---|---|
| 1 | All the goods | Intrastate | No limit on value | Supply must be done by the registered person with a sales van
Rule 56(18) documents must be with sales van |
| 2 | Rubber scrap, spices and Rubber latex, rubber sheets | Intrastate and from the agriculturist to the business place of registered business of taxable entity | No limit on value | The person with possession of goods must carry delivery challan prescribed by Rule 55 of Kerala GST 2017;
Or Invoice accordingly section 31(3)(f) 0f Kerala GST 2017 |
| 3 | All the goods | Intrastate, till 25 km from the business registered place of taxable entity | No limit on value | Supply must be from the registered place of the taxable entity to the unregistered customer
The transportation must be with invoice issued under Section 31 of Act |
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