¹ [Rule 138D. Facility for uploading information regarding detention of vehicle. –

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.]

² [ Explanation . – For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railway’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does Not include cases where leasing of parcel space by Railways takes place.”]