GST Exemption list for E-way Bill

SHARE

Tally Solutions, Nov-27-2019

From the 1st of April 2018, the e-way bill became live for all inter-state transactions, and also the phase-wise roll-out for States have also started. Businesses across the nation, have thus become equipped or are becoming ready to align their business with the requirements of e-way bill compliance. However, there is a GST exemption list for an e-way bill which comprises of a list of 153 items exempted from the e-way bill, which need to be referred to by businesses, so that they can avoid unnecessary hassle.

This list of goods exempted from the e-way bill are specified as per Rule 138 (14) in the respective State / Union Territory GST rules.

GST exemption list of goods for e-way bill

The e-way bill exemption list of goods are as follows:

Chapter / Heading / Sub-heading / Tariff item

Description of e-way bill exempted items

101

Live asses, mules and hinnies

102

Live bovine animals

103

Live swine

104

Live sheep and goats

105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

106

Other live animals such as Mammals, Birds, Insects

201

The meat of bovine animals, fresh and chilled

202

The meat of bovine animals frozen (other than frozen and put up in unit container)

203

The meat of swine, fresh, chilled or frozen (other than frozen and put up in unit container)

204

The meat of sheep or goats, fresh, chilled or frozen (other than frozen and put up in unit container)

205

The meat of horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container)

206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container)

207

Meat and edible offal, of the poultry of heading, fresh, chilled or frozen (other than frozen and put up in unit container)

208

Other meat and edible meat offal, fresh, chilled or frozen (other than frozen and put up in unit container)

209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen (other than frozen and put up in unit container)

209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked (other than put up in unit containers)

210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

3

Fish seeds, prawn/shrimp seeds whether or not processed, cured or in a frozen state (other than goods falling under Chapter 3 and attracting 2.5%)

301

Live fish

302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

304

Fish fillets and other fish meat (whether or not minced), fresh or chilled

306

Crustaceans, whether in a shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled

307

Molluscs, whether in a shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled

308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled

401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

403

Curd; Lassi; Buttermilk

406

Chena or paneer, other than put up in unit containers and bearing a registered brand name

407

Birds' eggs, in shell, fresh, preserved or cooked

409

Natural honey, other than put up in a unit container and bearing a registered brand name

501

Human hair, unworked, whether or not washed or scoured; waste of human hair

506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

511

Semen including frozen semen

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

701

Potatoes, fresh or chilled

702

Tomatoes, fresh or chilled

703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

707

Cucumbers and gherkins, fresh or chilled

708

Leguminous vegetables, shelled or unshelled, fresh or chilled

709

Other vegetables, fresh or chilled

712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

713

Dried leguminous vegetables, shelled, whether or not skinned or split

714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith

801

Coconuts, fresh or dried, whether or not shelled or peeled

801

Brazil nuts, fresh, whether or not shelled or peeled

802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

803

Bananas, including plantains, fresh or dried

804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus Limonum) and limes

(Citrus aurantifolia, Citrus latifolia), fresh

806

Grapes, fresh

807

Melons (including watermelons) and papaws (papayas), fresh

808

Apples, pears and quinces, fresh

809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh

814

Peel of citrus fruit or melons (including watermelons), fresh

9

All goods of seed quality

901

Coffee beans, not roasted

902

Unprocessed green leaves of the tea

909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries (of seed quality)

0910 11 10

Fresh ginger, other than in the processed form

0910 30 10

Fresh turmeric, other than in the processed form

1001

Wheat and meslin (other than those put up in a unit container and bearing a registered brand name)

1002

Rye (other than those put up in a unit container and bearing a registered brand name)

1003

Barley (other than those put up in a unit container and bearing a registered brand name)

1004

Oats (other than those put up in a unit container and bearing a registered brand name)

1005

Maize / Corn (other than those put up in a unit container and bearing a registered brand name)

1006

Rice (other than those put up in a unit container and bearing a registered brand name)

1007

Grain sorghum (other than those put up in a unit container and bearing a registered brand name)

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi (other than those put up in a unit container and bearing a registered brand name)

1101

Wheat or meslin flour (other than those put up in a unit container and bearing a registered brand name)

1102

Cereal flours other than of wheat or meslin, maize (corn) flour, Rye flour, etc. (other than those put up in a unit container and bearing a registered brand name)

1103

Cereal groats, meal and pellets (other than those put up in a unit container and bearing a registered brand name)

1104

Cereal grains hulled

1105

Flour, of potatoes (other than those put up in a unit container and bearing a registered brand name)

1106

Flour, of the dried leguminous vegetables i.e. pulses (other than guar meal and guar gum refined split), of sago or of roots or tubers or of the products of tamarind, of singoda, mango flour, etc. (other than those put up in a unit container and bearing a registered brand name)

12

All goods of seed quality

1201

Soya beans, whether or not broken, of seed quality

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

1204

Linseed, whether or not broken, of seed quality

1205

Rape or colza seeds, whether or not broken, of seed quality

1206

Sunflower seeds, whether or not broken, of seed quality

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality

1209

Seeds, fruit and spores, of a kind used for sowing

1210

Hop cones, fresh

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for an insecticidal, fungicidal or similar purpose, fresh or chilled

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

1301

Lac and Shellac

1404 90 40

Betel leaves

1701 or 1702

Jaggery of all types including Cane Jaggery (Gur) and Palmyra Jaggery

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

1905

Pappad

1905

Bread (branded or otherwise), except pizza bread

2201

Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in a sealed container)

2201

Non-alcoholic Toddy, Neera including date and palm neera

2202 90 90

Tender coconut water other than put up in a unit container and bearing a registered brand name

2302, 2304,

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake

2305, 2306,

2308, 2309

2501

Salt, all types

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002

3002

Human Blood and its components

3006

All types of contraceptives

3101

All goods and organic manure (other than put up in unit containers and bearing a registered brand name)

3304

Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta

3825

Municipal waste, sewage sludge, clinical waste

3926

Plastic bangles

4014

Condoms and contraceptives

4401

Firewood or fuelwood

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

4817 / 4907

Postal items, like an envelope, Post card etc., sold by Government

48 / 4907

Rupee notes when sold to the Reserve Bank of India

4907

Cheques, lose or in book form

4901

Printed books, including Braille books

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

4903

Children's picture, drawing or colouring books

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

5001

Silkworm laying, cocoon

5002

Raw silk

5003

Silk waste

5101

Wool, not carded or combed

5102

Fine or coarse animal hair, not carded or combed

5103

Waste of wool or of fine or coarse animal hair

52

Gandhi Topi

52

Khadi yarn

5303

Jute fibres, raw or processed but not spun

5305

Coconut, coir fibre

63

Indian National Flag

6703

Human hair, dressed, thinned, bleached or otherwise worked

6912 00 40

Earthen pot and clay lamps

7018

Glass bangles (except those made from precious metals)

8201

Agricultural implements manually operated or animal drove i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry

8445

Amber charkha

8446

Handloom (weaving machinery)

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

8803

Parts of goods of heading

9021

Hearing aids

92

Indigenous handmade musical instruments

9603

Muddhas made of sarkanda and phool bahari jhadoo

9609

Slate pencils and chalk sticks

9610 00 00

Slates

9803

Passenger baggage

Any chapter

Puja samagri namely - Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (a mixture of cow dung, desi ghee, milk and curd), Sacred thread (commonly known as yagnopavit), Wooden khadau, Panchamrit, Vibhuti sold by religious institutions, Unbranded honey, Wick for Diya, Roli, Kalava (Raksha sutra), Chandantika

        Other      

Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers

Kerosene oil sold under 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

In conclusion, all businesses need to be mindful that there is no requirement of e-way bill for exempted goods – and to keep track of which are these e-way bill items, they can refer to the list of goods exempted from e-way bill provided above. In addition to these 153 items that have been exempted from the requirement of obtaining e-way bill, there are certain scenarios as well, which do not warrant an e-way bill, which should be adhered to by all businesses.

Obsessed With Delight
Inspired by the way you work, Tally is designed to delight you. Try out the all new
Tally.ERP 9 Release 6.6