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List of Goods Not Liable for eWay Bill Under GST

List of Goods Not Liable for eWay Bill Under GST

E-way bill is required for every moment of Goods. It is irrespective of supply. Thus a movement of Goods even without a supply needs an E-way bill. But there is a list of Goods not liable for eway bill. Here we have compiled that list. It is provided under the CGST Rules.

Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised 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-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. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.

Related Topic:

Who is required to make an E-way bill in GST? procedure and liability

In the following cases also E-way bill is  not required-

Sl. No. Description of Goods
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)
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