The government of Indian state of Madhya Pradesh has tightened the provisions of e-way bill under Goods and Services Tax (GST) act for 41 items, including all types of fabric and garment. With effect from December 2, it is required to generate e-way bill for inter-district transport consignment of value of more than ₹50,000 for notified items.
This is as per the Notification number FA3-08/2018/1/V (85) issued by the commercial tax department of Government of Madhya Pradesh on December 2. The department has also amended an earlier notification issued on April 24, 2018.
The items covered under the purview of e-way bill for textile sector includes all types of fabric with HS codes 5007, 5111 to 5113, 5208 to 5212.5309 to 5311. 5407. 5408, 5512 to 5516, 5802 to 5804,5806, 5809, 5902 to 5903, 5906 to 5908, and 5911.
All goods coming under chapters 60, 61, 62, 63 and 6505 are also covered under the new provision. These include articles of apparel and clothing accessories, knitted or crocheted / not knitted or crocheted.
The validity of e-way bill is fixed as one day for every 100 km or part thereof. However, the validity can be extended online before the expiry.
