₹50,000 in value. Introduced as a check on goods and services tax (GST) evasion through false destination declarations, since inter-state exports are zero-rated, states grew so persuaded of its monitoring merits that by July 2018, all of them had extended e-way bills to intra-state transport as well.Remember that two important goods carried by surface transport still remain within the tax domain of states: alcohol for human consumption, and petroleum.
States had every incentive to enforce e-way bills at trucking and rail points of origin, since their own tax revenue was at stake.