Documents required for transportation of goods while the said goods are in movement or in transit storage in the State of West Bengal (State specific)

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..... In exercise of the power conferred by sub-section (1) of Section 68 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017) read with rule 138 of the West Bengal Goods and Services Tax Rules, 2017, the Governor is pleased hereby to specify that any person in charge of a conveyance transporting any goods of consignment value exceeding rupees fifty thousand by any .....

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..... unt taxable goods, other than those mentioned below, enter the State: (a) goods being transported as personal effects; (b) gold, precious stones including pearls (real, artificial or cultured); (c) radioisotope or radio-pharmaceutical item; (d) exposed cinematographic films; (e) goods consigned by defence group under the Ministry of Defence, Government of India; (f) goods moved u .....

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