The Government of Kerala on January 20, 2025, issued a notification that the E-Way Bill has been made applicable for the movement of gold and other precious stones.
From January 20, 2025, gold and precious stones (HSN Chapter 71) of 10 Lakhs or any other valuable above the movement of goods within Kerala has been applied to the bill of lading. The revised date was brought into effect vide Notification No. 2/2025- State Tax dated 17/01/2025 of the Commissioner of State Goods and Services Tax Department. Additional options for this are available on the e-way bill portal.
Commissioner's Notification 10/2024 – State Tax dated 27/12/2024 made it mandatory for individuals/firms to move gold and other precious stones by individual/firm, effective January 1, 2025, with a value of 10 lakhs or more. However, it was postponed temporarily due to technical hurdles with registration in the e-way bill generation portal. Currently, these technical issues have been resolved.
Movement of goods on an intra-state basis whether for supplies or non-supplies (exhibition, job work, hallmarking etc.), even in case of purchase from an unregistered person, if the said goods movement is done by a registered person/organization, e-way bill should be generated before the movement of goods from January 20, 2025.
[Notification No. CT/15318/2019-P2]
