E-way Bill Exempted Good | E-way Bill Exemption Lists and Notifications

E-way Bill Exemptions

While businesses need to be aware about the e-way bill rules in great detail, they also need to be aware about all those scenarios where the e-way bill is not required, as well as the list of goods exempted from e-way bill. Most significantly, 153 items that have been exempted from the requirement of obtaining e-way bills, form the most of such cases.

The following are the GST exemption scenarios, where an e-way bill is not required to be generated, irrespective of the value of movement of goods:

  • Where goods are being transported by a non-motorised conveyance.
  • Where goods are being transported from the customs port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by customs.
  • Where goods are being transported under customs bond from an Inland Container Depot (ICD) or a Container Freight Station (CFS) to a customs port, airport, air cargo complex and land customs station.
  • Where goods are being transported under customs supervision or under customs seal.
  • Where goods are being transported from one customs station or port to another customs station or port.
  • Where goods are being transported as transit cargo from or to Nepal or Bhutan.
  • Where goods are being transported up to a distance of 20 KMs from the place of the business of the consignor to a weigh-bridge for weighing or from the weigh-bridge back to the place of the business of the said consignor. However, in this case, the movement of goods has to be accompanied by a delivery challan.
  • Where goods are being transported by rail and the consignor of goods is the Central Government, State Governments or a local authority.
  • Where empty cargo containers are being transported.
  • Where movement of goods is being caused by defence formation under the Ministry of Defence as a consignor or a consignee
  • Where the following e-way bill exempted items are being transported:
    • Alcoholic liquor for human consumption
    • Petroleum crude
    • High speed diesel
    • Motor spirit (commonly known as petrol)
    • Natural gas
    • Aviation turbine fuel
    • Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
    • Kerosene oil sold under public distribution system (PDS)
    • Postal baggage transported by Department of Posts
    • Natural or cultured pearls and precious or semi-precious stones
    • Precious metals and metals clad with precious metal
    • Jewellery, goldsmiths’ and silversmiths’ wares and other articles
    • Currency
    • Used personal and household effects
    • Coral, unworked and worked coral
    • Goods, apart from de-oiled cake, which are exempt from tax under notification no. 7/2017 and notification no. 26/2017 under Central Tax, which are subject to amendment from time to time, which means there will be no e-way bill for exempted goods listed here
    • Goods which are treated as no supply under Schedule III of the CGST Act, as per the specified GST exemption lists
  • Where there is a supply of those goods which are part of the list of 153 items exempted from e-way bill as specified under Rule 138 (14) in the respective State / Union Territory GST rules. This e-way bill exemption list includes most items for household and daily use

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