Eway Bill Exempted Goods | 153 Items Exempted List - Tally Solutions

GST Exemption List for E-way Bill


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 e-way bill which comprises of a list of 153 items exempted from e-way bill, which need to be referred to by businesses, so that they can avoid unnecessary hassle.

This list of goods exempted from 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 animal such as Mammals, Birds, Insects
201 Meat of bovine animals, fresh and chilled
202 Meat of bovine animals frozen (other than frozen and put up in unit container)
203 Meat of swine, fresh, chilled or frozen (other than frozen and put up in unit container)
204 Meat of sheep or goats, fresh, chilled or frozen (other than frozen and put up in unit container)
205 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 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 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 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; Butter milk
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 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 (Coryius 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 tea
909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries (of seed quality)
0910 11 10 Fresh ginger, other than in processed form
0910 30 10 Fresh turmeric, other than in processed form
1001 Wheat and meslin (other than those put up in unit container and bearing a registered brand name)
1002 Rye (other than those put up in unit container and bearing a registered brand name)
1003 Barley (other than those put up in unit container and bearing a registered brand name)
1004 Oats (other than those put up in unit container and bearing a registered brand name)
1005 Maize / Corn (other than those put up in unit container and bearing a registered brand name)
1006 Rice (other than those put up in unit container and bearing a registered brand name)
1007 Grain sorghum (other than those put up in 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 unit container and bearing a registered brand name)
1101 Wheat or meslin flour (other than those put up in 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 unit container and bearing a registered brand name)
1103 Cereal groats, meal and pellets (other than those put up in unit container and bearing a registered brand name)
1104 Cereal grains hulled
1105 Flour, of potatoes (other than those put up in 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 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 shelle 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 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 sealed container)
2201 Non-alcoholic Toddy, Neera including date and palm neera
2202 90 90 Tender coconut water other than put up in 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 fuel wood
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 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 driven 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 (mixture of cowdung, 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.




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