Notification No. 3/2018-State Tax (Kerala) dated May 14, 2018
Exemption from preparation of E-way Bill on Intra-state supplies in certain cases:
– Supply of certain goods from the premises of the agriculturist to the registered business place of the taxable person;
– Supply of goods by a registered person using a sales van subject to conditions prescribed;
– Exemption on movement of any category of goods up to 25 km from registered place of business of the taxable person from where movement begins, irrespective of value, provided the supply is from taxable person to unregistered end customer, and is accompanied by an invoice.
ADVANCE RULING AUTHORITY
EMC Limited (Kolkata) [Case No. 7 of 2018]
Supply of goods and allied services such as survey, errection of towers, freight, insurance, etc. shall be treated as a Composite supply, even if undertaken by executing two separate contracts as both the contracts are interlinked. Accordingly, it’s a supply of works contract service of which freight and transportation is merely a component and not a separate and independent identity liable to GST at the rate of 18%.