Specific transactions that do not require eway bill

Specific goods that are exempt from E-waybill rules are:

  1. Transportation of those goods laid down in the annexure to rules as specified below:
    • Liquefied petroleum gas for supply to household and non-domestic exempted category 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
    • Unworked and worked coral
  2. Goods transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel.
  3. Goods being transported are not treated as supply under of the Act. Schedule III consists of activities that would neither be a supply of goods nor service like service of an employee to an employer in his employment, functions performed by MP, MLA etc.
  4. Goods transported are empty cargo containers
  5. Goods other than de-oiled cake being transported are specified in notification No. 2/2017– Central Tax (Rate) dated the 28th June 2017. A few of the goods that are included in the above notification are as follows:
    • Curd, lassi, buttermilk
    • Fresh milk and pasteurised milk not containing added sugar or other sweetening matter
    • Vegetables
    • Fruits
    • Unprocessed tea leaves and unroasted coffee beans
    • Live animals, plants and trees
    • Meat
    • Cereals
    • Unbranded rice and wheat flour
    • Salt
    • Items of educational importance (books, maps, periodicals)
  6. Goods exempted under notification No. 7/2017– Central Tax (Rate) dated 28th June 2017 (supply by CSD to unit run canteens and authorised customers) and notification No. 26/2017– Central Tax (Rate) dated 21st September 2017 (consists of heavy water and nuclear fuels)

Specific transactions that do not require eway bill

Other transactional cases where eway bill is not required are:

  1. e-Way Bill is optional for goods of value less than Rs. 50,000 (except in cases of mandatory e-way bill provisions like the movement of Handicraft goods and movement of goods for Interstate Job work)
  2. If goods are being transported by a non-motorised conveyance (Ex. Horse carts or manual carts)
  3. If goods are being transported:
    • From the 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
    • From ICD or CFS to a customs port, airport, air cargo etc under customs bond
    • From one customs port/station to another one under customs bond
    • Goods transported under the customs supervision or customs seal
  4. Goods transported within the notified area
  5. Goods transported are transit from/ to Nepal/ Bhutan
  6. If goods are transported to a weighbridge within 20kms and back to the place of business covered under a Delivery Challan (DC)
  7. Where Government or local authorities transport goods by rail as a consignor
  8. Goods transported to/from the Ministry of Defence
  9. So, if a taxpayer falls under any of the above categories, he will not be required to generate an e-way bill. Though the taxpayers who fall under e-way bill exemptions are relieved of this compliance, they should ensure that the other documents like the invoice and bill of supply are in accordance with the rules and regulations. A taxpayer flouting the e-way bill rules is punishable with severe consequences.

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