E-way bill is not required to be generated—
E-way bill is not required to be generated in every transportation or movement of goods. There are certain cases where e-way bill not needed. No e-way bill is required to be generated in following cases:
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorized conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;
(e) 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 (published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- 99 section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time)
(f) 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; and
(g) where the goods being transported are treated as no supply under Schedule III of the Act.
