1) For these 15 categories of goods, no E-way bill is required for Intra-District movement (Movement within the same district):

a. Vegetable and Edible Oil

b. Confectionery

c. Pan Masala

d. Tobacco and tobacco products

e. Sheets for veneering, Laminated sheet, Particle board, Fibre board, Plywood

f. Tiles and other ceramic products

g. Iron and Steel, Articles of Iron and Steel

h. Electrical & Electronic goods

i. Parts and accessories of Motor Vehicles and other vehicles

j. Furniture

k. Mineral waters and aerated waters, beverages

l. Footwear

m. Cement and Cement Products

n. Aluminum and Aluminum products

o. Machinery, mechanical appliances and parts thereof

2) Thus in case of movement of aforesaid 15 categories of goods, E-way bill will be compulsorily require for movement of these goods from one district to another district within the state of Chhattisgarh if consignment value exceeds Rs. 50,000.

3) For all other goods (i.e. goods other than those falling under aforesaid 15 categories), no e-way bill is require for Intra-State movement (Movement within the State of Chhattisgarh).

4) Conclusion:

a. No E-way bill is require for Intra District movement (within the district) for all category of goods.

b. No E-way bill is require for Inter District movement (From one district to other district) of all goods other than aforesaid 15 category of goods.

c. E-will is require for Inter-District movement (From one district to other district) of aforesaid 15 category of goods.

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