Exemption From E-way Bill

E-way bill has been mandated by the government for inter-state/intra-state movement of goods but there are certain cases when E-way bill is not required to be generated. Such situations wherein E-way bill doesn’t apply can be found below:

When E-way bill is not required to be generated

Rule 138 (14) of Central Goods and Services Tax Rules (CGST) Rules,2017 lists the following exemptions where E-way bill is not required to be generated

  1. Where the goods being transported are specified in Annexure as mentioned below:
    1. Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
    2. Kerosene oil sold under PDS
    3. Postal baggage transported by Department of Posts
    4. Natural or cultured pearls and precious or semi-precious stones;
      precious metals and metals clad with precious metal
      (Chapter 71)
    5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
    6. Currency
    7. Used personal and household effects
    8. Coral, unworked (0508) and worked coral (9601)
  2. where the goods are being transported by a non-motorised conveyance;
  3. where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
  4. in respect of the movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;
  5. where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017
  6. where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
  7. where the supply of goods being transported is treated as no supply under Schedule III of the Act;
  8. where the goods are being transported—
    1. under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
    2. under customs supervision or under customs seal;
  9. where the goods being transported are transit cargo from or to Nepal or Bhutan;
  10. where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 ( Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD)
  11. any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
  12. where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
  13. where empty cargo containers are being transported; and
  14. where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan
    issued in accordance with rule 55.
  15. where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.

 

Read more about E-way Bill at TaxGrid 

Subscribe to TaxGrid Newsletter