Background:
Earlier the MPGST vide Notification No. FA-3-08/2018-1-V-(43) – Madhya Pradesh SGST, dated April 24, 2018 (“Earlier Notification”) had notified that, no e-way bill shall be required to be generated for intra-state movement of goods except specified therein, in the state of Madhya Pradesh.
Notification:
Now, the Madhya Pradesh GST Department vide Notification No. F-A-3-08/2018-1-V-(85) – – Madhya Pradesh SGST, dated December 2, 2021 has issued amendments in Earlier Notification in a following manner:
- In SI. No. 7 of the Earlier Notification i.e. ‘Cigarette/tobacco and tobacco products’ Chapter/Heading/Sub-heading/Tariff item No. 2401 has been inserted.
- Further, the below list of goods has been inserted in the items specified in the Earlier Notification that are covered under the purview of e-way bill in case of inter-district transfer and subject to consignment value of INR 50,000:
|
12. |
All types of Fabric |
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, 5911, CHAPTER 60, CHAPTER 63 and 6505, |
|
13. |
Articles of apparel and clothing accessories, knitted or crocheted / not knitted or crocheted |
CHAPTER 61 and CHAPTER 62 |
|
14. |
Motor Vehicles and Accessories parts thereof |
8701 to 8707 |
| 15. | Rubber and articles thereof |
CHAPTER 40 |
|
16. |
All types. of Scraps including Ferrous and non -Ferrous |
3915, 4401, 4706, 4707, 7001, 7112. 7204. 7404,7503, 7602, 7802, 7902, 8002, 8113, 8429, 8430,8548, 8101 to 8112 |
|
17. |
All types of Utensils | 7323, 7418 and 7615 |
| 18. | Cement and Cement products |
2523 |
|
19. |
All types of Stone including Marble & Granite |
2515 to 2521 |
| 20. | Copper, Brass and its products |
7401 to 7419 |
|
21. |
Aluminum and its products | 7601 to 7616 |
| 22. | Nickel and its products |
7501 to 7508 |
|
23. |
Non-Alcoholic Beverage | 2202 |
| 24. | Fireworks & Explosive |
3602 and 3604 |
|
25. |
All types of Crockery | 6911 and 6912 |
| 26. |
All types of Cosmetics and Toilet articles |
3301 to 3307 |
|
27. |
Hardware goods | 8301 to 8311 |
| 28. | Plastics and articles thereof |
3901 to 3926 and 4202 |
|
29. |
All types of Packing Materials including Ropes |
3003, 3004, 3005, 3407, 3926, 4415, 6909, 7010, 8309 and 8424 |
| 30. | Sanitary Goods |
3922, 4803, 4818, 7324 and 7907 |
|
31. |
Pesticides | 3808 |
| 32. |
Coal, Petroleum, Products, Bitumen, Emulsion and Bio-Diesel |
2701 to 2715, 3403, 3819 and 3826 |
|
33. |
Dry Fruits |
0801. 0802, 0804, 0806. 0811 and 0813 |
| 34. | Kirana Goods |
0402,0405,0406,0901,0902,0904,0906 to 0910, 1701, 1903, 3401 and 3402 |
|
35. |
Oil Seeds | 1201 to 1207 |
| 36. | Paints and Putty |
3208 to 3214 |
|
37. |
Molasses resulting from the extraction or refining of sugar |
1703 |
| 38. |
Betel Nut Product known as Supari products include Betel Nut Supari |
2106 9030 |
|
39. |
Mouth Freshener Or like preparations |
2106 90 30 |
| 40. | Mineral water and aerated water |
2106 90 99 |
|
41. |
Chocolate & other Food preparations containing cocoa |
1806 |
The Notification can be accessed at: https://mptax.mp.gov.in/mpvatweb/download/home/2021-12-02-Ex-474.pdf