Intra-state E-Way Bill in Chhattisgarh: April 1, 2025
The Chhattisgarh State Government has issued a notification (No. F 10-12/2025/CT/V (27)) regarding exemptions from the requirement of generating e-way bills for the movement of goods within the state. This notification, dated March 27, 2025, will come into force on April 1, 2025.
Based on the powers conferred under the Chhattisgarh Goods and Services Tax Rules, 2017, and after consulting with the Chief Commissioner of Central Tax, the following exemptions have been notified:
Exemptions from Generation of E-Way Bill in Chhattisgarh:
| S. No. | Area and purpose | Description of Goods | Consignment Value of Goods |
|---|---|---|---|
| 1 | Inter-district and intra-district movement | All goods except those mentioned in S. No. 2 | Not exceeding one lakh rupees |
| 2 | Inter-district and intra-district movement | For goods described in column (2) under the Chapter/Heading/Subheading/Tariff Item as mentioned in column (3) of the Schedule (List of such goods mentioned in below table) |
Not exceeding rupees fifty thousand |
Schedule of Goods with Specific Tariff Items:
| S. No. | Description of Goods | Chapter/Heading/Sub-heading/Tariff item |
|---|---|---|
| 1 | Pan Masala | 2106-90-20 |
| 2 | Tobacco and Tobacco products | 2402, 2403 |
| 3 | Sheets for veneering, Laminated Sheet, Particle board, Fiber board, Plywood | 4408, 4410, 4411, 4412 |
| 4 | Iron and Steel, Articles of Iron and Steel | 7202 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324 |
| 5 | Coal | 2701, 2702, 2703, 2704 |
Important points from the notification:
- E-way bills will not be required for the movement of all goods (except those specifically listed in the schedule) within Chhattisgarh if the consignment value does not exceed one lakh rupees.
- For the specific goods listed in the schedule (Pan Masala, Tobacco and Tobacco products, certain wood products, Iron and Steel, and Coal), the e-way bill exemption applies if the consignment value does not exceed fifty thousand rupees.
- This notification will be effective from April 1, 2025.
