The Government of India has taken a landmark step in improving the tax administration system of the country by launching E Way Bill Portal (www.ewaybill.nic.in). The E Way Bill System is devised to mitigate the instances of tax evasion under GST. Under E-way Bill Rules, it is compulsory to generate the e-way bill in case of movement of goods from one place to another of consignment value more than Rs. 50,000. However, in case of intra-state movement of goods, the states have been given freedom to alter the threshold limit of Rs. 50,000. Almost all goods are covered by e-way bill requirement. However, there are certain exemptions also under e-way bill rules in respect of some notified goods. In this article, we will discuss the about the goods which have been exempted from e-way bill requirement.
E Way Bill Exemption List
Rule-138(14) of CGST Rules, 2017 specifies the cases where e-way bill is not required to be generated. Such cases are given as below:-
(1) Transport of goods as specified in the following Annexure:-
|
Sr. No. |
Description of Goods |
|
(a) |
Liquified petroleum gas for supply to household and non-domestic exempted category (NDEC) customers |
|
(b) |
Kerosene oil sold under PDS |
|
(c) |
Postal baggage transported by Department of Posts |
|
(d) |
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) |
|
(e) |
Jewellery, goldsmith’s and silversmith’s articles (Chapter 71) wares and other articles |
|
(f) |
Currency |
|
(g) |
Used personal and household effects |
|
(h) |
Coral, unworked (0508) and worked coral (9601) |
Kun Motor Co. (P) Ltd. V. Assistant Sales Tax Officer [2018]- Kerala HC:- E-way bill is not required for transport of motor car after sale by dealer as it is transfer of used personal effects. Even where the dealer of motor vehicle arranges such transport upto place of buyer in a carriage, it is treated as ‘used’ may be for a very small period.
(2) Transport of goods by a non-motorized conveyance.
(3) Transport of goods 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.
(4) In respect of movement of goods within such areas as are notified under Rule-138(14)(d) of the SGST/UTGST Rules, 2017 of the particular State/UT: Thus, States/UT have been given power to notify areas where e-way bill requirement will be exempted.
(5) Transport of all the items (other than de-oiled cake) which have been exempted vide Notification No. 2/2017- CT(Rate) and Notification No. 2/2017-IT (Rate) dated 28-06-2017. Please refer the aforesaid notification for reading the items exempted.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-for-CGST-exemption.pdf;jsessionid=92652319352EAF8AFB998407C0E85F05
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification%20for%20IGST%20exemption-2.pdf
(6) Transport of alcoholic liquor for human consumption, petroleum crude, HSD, motor spirit (petrol), natural gas, aviation turbine fuel.
(7) Transport of such goods which are not treated as supply under Schedule-III of CGST Act, 2017.
(8) Transport of goods under customs bond from 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 Transport of goods under customs supervision or under customs seal.
(9) Where the good being transported are transit cargo from or to Nepal or Bhutan.
(10) Where the goods being transported are exempt from tax under the following notifications amended from time to time:-
(11) Notification No. 7/2017- CT(Rate) dated 28.06.2017:- Exempts supplies of goods by Canteen Stores Department
(12) Notification No. 26/2017- CT (Rate) dated 21.09.2017:- Exempts intra-state supplies of heavy water and nuclear fuels by Department og Atomic energy to Nuclear Power Corporation Limited.
(13) Movement of goods caused by defence formation under Ministry of Defence as a consignor or consignee.
(14) Transport of goods by rail where the consignor of goods is the Central Government/ State Government/local authority.
(15) Transport of empty cargo containers.
(16) Transport of goods up to a distance of 20 kilometers from the place of 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 delivery challan issued in accordance with Rule-55.
(17) Transport of empty cylinders for packing of LPG for reasons other than supply.
Other articles related to this topic:-
GST E-way Bill Requirement: https://www.taxwink.com/blog/generate-gst-e-way-bills
What is GST E-way Bill:https://www.taxwink.com/blog/gst-e-way-bill
Cancellation of E-Way Bill- How to cancel and time limit for cancellation: https://www.taxwink.com/blog/cancellation-of-gst-e-way-bill-how-to-cancel-and-time-limit-for-cancellation
E-Way Bill in case of supply by unregistered person: https://www.taxwink.com/blog/e-way-bill-by-unregistered-person
