Important Keyword: Notification 02/2018 UTGST, Andaman E-way bill exemption, UTGST Andaman compliance, GST Andaman transport rules, no E-way bill intra Andaman, Union Territory GST notification 2018,
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[F. No. S. 31011/25/2017-ST-I-DoR]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940
Notification No. 02/2018 - Union Territory Tax: Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Andaman and Nicobar Islands.
2. This notification shall come into force from 1st day of April, 2018.
(S. R. Meena)
Under Secretary to the
Govt. of India
📚 Frequently Asked Questions (FAQs): Notification No. 02/2018 – Union Territory Tax
Q1: What is Notification No. 02/2018 - Union Territory Tax?
Answer:
It exempts E-way bill requirement for intra-Andaman goods movement. 2
Q2: From when is the exemption effective?
Answer:
From 1 April 2018. 2
Q3: Is there any value limit?
Answer:
No. Exemption applies irrespective of consignment value. 2
Q4: Does this apply to inter-state movement?
Answer:
No. Only movement within Andaman & Nicobar Islands is exempt.
Q5: Is E-way bill required for stock transfer within Port Blair?
Answer:
No, if movement begins and ends within the Islands.
Q6: Does it apply to services?
Answer:
No. E-way bill is only for goods.
Q7: Is GST registration still mandatory?
Answer:
Yes. This notification does not affect GST registration.
Q8: What if goods move from Andaman to mainland India?
Answer:
E-way bill required for such movement.
Q9: Why was this exemption introduced?
Answer:
To reduce compliance challenges due to island geography.
Q10: Does this affect GST return filing?
Answer:
No. GST returns must still be filed.
Start filing today with Finodha:
👉 https://finodha.in/gst-return-filing/
Q11: Is tax invoice still required?
Answer:
Yes. Proper GST invoice must be issued.
Q12: What happens if exemption is wrongly claimed?
Answer:
Penalties and detention may apply if goods move outside the Islands without E-way bill.
Q13: Does this affect TDS/TCS?
Answer:
No. Only relates to E-way bill requirement.
Q14: Is this exemption still valid?
Answer:
Yes, unless withdrawn by a future notification.
Q15: Where can I get GST compliance assistance?
Answer:
Consult Finodha GST Experts today:
👉 https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 02/2018 - Union Territory Tax provides full E-way bill exemption for goods movement entirely within Andaman and Nicobar Islands.
Download PDF: Notification No. 02/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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