Exemption from E-way bill in GST
Exemption from E-way bill in GST
An E-way bill is not mandatory for the movement of all the goods. There are a few goods & Cases which are exempted from the e-way bill in GST.
In the Following Cases E-way bill is not required:
- When the following goods are transported
| 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 |
| 8. | Used personal and household effects |
| 9. | Coral, unworked (0508) and worked coral (9601) |
- Where Goods are transported in a non-motorised vehicle
- Where goods are transported from customs port, airport or air cargo complex and land customs station to an inland container depot [ ICD ] or a container freight station for clearance by Customs
- On the movement of goods in areas notified under Rule 138(14)(d) of SGST Rules of a particular state or union territory.
- Where the goods specified in notification No. 2/2017- CTR dated 28-06-2017 as amended time to time ( other than de-oiled cake) are being transported.
- On the movement of the following goods:
- alcoholic liquor for human consumption
- petroleum crude
- high-speed diesel
- motor spirit(petrol)
- natural gas or aviation turbine fuel
- On the transport of goods specified under Schedule III of the CGST Act 2017
- Where the goods are:
- Transported under customs bond from an Inland container depot (ICD) or custom freight station (CFS) to a customs port, airport or air cargo complex and land customs station or from one customs station/port to another customs station/port
- under customs seal or under customs supervision
- Where goods are Transit cargo being transported from or to Nepal/Bhutan
- Where the goods are Exempt under notification No. 7/2017-CTR, dated 28-06-2017
- Goods are transported by defence formation under the ministry of defence as consignee or consignor
- Consignor is a Central or State Govt. or Local authority for the transport of goods by rail.
- Transport of empty cargo container
- Where the goods are transported for weighing purpose & the distance is up to 20Km from the place of business & weighbridge. In this case, goods shall be accompanied by a Delivery challan.
- Where the transported goods are empty cylinders used for the packing of LPG.
Here is a video in which the goods which have an exemption from the e-way bill in GST are discussed by CA Shaifaly Girdharwal.
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