Inter-state movement — standard rule applies
The central GST law requires an e-way bill for all interstate transportation of goods in excess of ₹50,000. So any inter-state goods moving into or out of J&K above ₹50,000 value requires an e-way bill.
Intra-state movement (wholly within J&K)
For movement of goods that both begins and ends within Jammu & Kashmir, the standard ₹50,000 threshold applies, the same as inter-state movement and the same as most other states in India. There is no current blanket exemption for intra-UT movement of goods in J&K.
This contradicts a claim that circulates widely in GST reference articles and threshold tables — that J&K exempts all intra-state movement of goods from the e-way bill requirement, regardless of value. That claim traces back to a genuinely-issued older dated April 2018 under Notification 42/2018-GST and its subsequent extension notifications. The last of those extensions covered only through 20 December 2019 and was not renewed further, so the exemption no longer applies.. The older exemption notifications appear to have simply been carried forward, uncritically, into many GST reference tables and blog posts over the years. Original notification was never a standing exemption. It was a rolling, expressly time-limited concession that the department kept renewing.
| Movement type | E-way bill requirement in J&K |
|---|---|
| Inter-state (into/out of J&K) | Mandatory above ₹50,000 consignment value |
| Intra-state (wholly within J&K) | ₹50,000 — standard threshold, no blanket exemption |
Frequently Asked Questions
Is an e-way bill required for moving goods within Srinagar or within J&K generally? Yes, if the consignment value exceeds ₹50,000. There is no exemption for movement wholly within the UT.
What is the e-way bill threshold limit for J&K? ₹50,000 for both intra-state and inter-state movement.
Does J&K have any special e-way bill relaxation that other states don’t? Not currently.
Does the ₹50,000 threshold include GST? Yes. Value for this purpose includes the taxable value of the goods plus applicable CGST/SGST/UTGST, IGST, and cess shown on the invoice.
Disclaimer: This article is for general informational purposes and reflects the position as understood at the time of writing. GST notifications are subject to amendment; readers should verify the current applicable notification before relying on this information for compliance or advisory purposes. For upto date information contact us.
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