Important Keyword: IGST Notification 02/2019, e-way bill exemption IGST, Rule 138 CGST, inter-State e-way bill GST, GST transport compliance,
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Table of Contents
[F.No.20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
New Delhi, the 29th January, 2019
Notification No. 02/2019 – Integrated Tax: Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
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 section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.7/2017- Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017, namely: -
In the said notification, in the proviso, in clause (b), for the figures, “151”, the figure “5” shall be substituted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
Note: - The principal notification No.7/2017-Integrated Tax, dated the 14th September, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th September, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 02/2019 - Integrated Tax
Q1: What is Notification No. 02/2019 – Integrated Tax?
Answer:
It amends Notification No. 7/2017 – Integrated Tax to align e-way bill exemptions with the amended Annexure to Rule 138(14) of CGST Rules, effective 1 February 2019 notfctn-2-2019-igst-english.
Q2: From which date is this notification applicable?
Answer:
The notification is applicable from 1 February 2019.
Q3: What does Rule 138(14) of CGST Rules deal with?
Answer:
Rule 138(14) lists goods and situations where e-way bill is NOT required, even during movement of goods.
Q4: What was Notification No. 7/2017 – Integrated Tax about?
Answer:
It exempted certain inter-State movements of goods from e-way bill requirements under IGST.
Q5: What exactly changed in Notification No. 7/2017?
Answer:
The serial number reference “151” was replaced with “5” to match the revised Annexure.
Q6: Does this amendment introduce any new exemption?
Answer:
No ❌.
It only corrects and aligns references, without introducing new exemptions.
Q7: Why is such a small change important?
Answer:
Even minor mismatches can lead to:
E-way bill penalties
Detention of goods
GST notices
This amendment ensures legal consistency.
Q8: Who should pay special attention to this notification?
Answer:
Inter-State traders
Transporters
Logistics companies
GST practitioners
Q9: Does this affect GST registration?
Answer:
No ❌.
It strictly relates to movement of goods and e-way bill compliance.
Q10: Can you explain with a simple example?
Answer:
📌 Example:
A trader moving exempted goods inter-State relies on Rule 138(14).
👉 After this notification, IGST exemption reference matches CGST Rule, avoiding confusion during checks.
Q11: Does this apply to intra-State movement?
Answer:
Indirectly.
While the notification is under IGST, alignment ensures uniform interpretation across GST laws.
Q12: Is e-way bill completely removed for such goods?
Answer:
Yes ✅, only if goods are listed in Rule 138(14) Annexure.
Q13: Does this impact GST return filing?
Answer:
Indirectly. Correct e-way bill compliance ensures clean GSTR-1 and GSTR-3B filings.
👉 File error-free returns with Finodha GST Return Filing
🔗 https://finodha.in/gst-return-filing/
Q14: Is this amendment based on GST Council recommendations?
Answer:
Yes ✅.
The notification was issued on the recommendations of the GST Council notfctn-2-2019-igst-english.
Q15: How can businesses ensure compliance after this amendment?
Answer:
By:
Reviewing e-way bill exemption lists
Updating internal SOPs
Taking expert guidance
👉 Get expert help from Finodha GST Experts
🔗 https://finodha.in/gst-compliance/
Conclusion 🚀
While small in text, Notification No. 02/2019 – Integrated Tax plays a big role in avoiding compliance friction during inter-State movement of exempt goods.
Download PDF: Notification No. 02/2019 - Integrated Tax
More Information: https://taxinformation.cbic.gov.in/
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