Updated with Notification No. 3/2018–Central Tax dated- 23rd January, 2018
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, Subsection (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.
ANNEXURE
[(See rule 138 (14)]
| S. No. |
Description of Goods |
| (1) | (2) |
| 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)”; |
Republished with Amendments from earlier list of 150 goods
is Invoice and Eway Bill applicable for transport of Fresh vegetable?
IS E WAY BILL IS REQUIRED FOR NILL RATED GOODS LIKE CATTAL FEED OR POULTRY FEED WITHIN THE STATE OR OUT SIDE OF STATE
Is required e invoice & e way bill for Amaranth(Rajgaro) sales ?
is required e invoice & e way bill for coconut trade ?
Sending gold jewellery on approval from one state to another state (like Kolkata to mumbai) what kind of paper work is required ?? does it require waybill ??? what is the voucher format of goods send on approval besic ????
Dear Sir/ Madam
Is e-way bill required for Brochure, Company Document File, Advertisement Goods not for sale, Banner, Flex, Display Items, Brand Name Sticker, Product Catalogue, Sample Bags, Diary, etc.
These mention items are not to be supply of goods or service.
How to generate e-waybill if required & if value exceeding Rs.50000/-
Regards,
Is the e-way bill needs on khadi kvic goods i.e. exempted in GST, please confirm it.
Is the e-way bill needs on khadi goods k.v.i.c (exempted from GST) from one State to another State.
whether the exemption for E way bill is mandatory for 50 Km or 10 km
Item list HS Code no.1209 (Vegetable Seed) is exempted from GST or not. Whether we should issue E-Way bill for it or not.
Could you please confirm us whether the E way bill required for Seeds for sowing purpose.for transportation from Customs to Consignee w/h.
What is the condition of e -way bill on exempted or nil rated goods
sir please clear about de-oiled rice bran
Sir,
Muje janna hai ki kitne states main 1 april eway bill required hoga.
NAMASKAR SIR
MY PARTY IS WORKING AS MAN POWER SUPPLY AT ANDHAR PRADASH
NOW THE WORK OF HIS IS ENDED OVER THERE… HIS NEW PROJECT DESTINATION IS IN RAJASTHAN.
SO HE HAS TO TRANSFEER HIS ALL EQUIPMENT TO RAJASTHAN BY ROAD…
SO IS IT MANDATORY FOR HIM TO CREATE E WAY BILL. DOES HE LIABLE TO PAY TAX ON HIS OWN EQUIPMENT..
PLEASE GUIDE ME THROUGH
IS E-WAY BILL REQUIRED FOR COMPUTER SOFTWARE (PROGRAM) SALE.
wether eway bill required for cattle & poultry feeds
i am a book publisher & distributors.
if i sending books delhi to indore value rs. 90000
then in case e way bill required or not.
I deal in agricultural products.One such product is ragi
And I want to know whether I have to issue e- way bill for it
As it is zero rated product?
Please read Clause 14(e) again. It says eway bill is also not required when goods transported are mentioned in schedule appended to notification no.2/2017.
So eway bill is also not required in case of transportation of those 154 goods
My product is salt…which is GST exumpted…is there need of E way bill for Salt?
Ihave my firm registered in Punjab, how can i register online for e-way bill. Kindly sent me any link if possible.
Your efforts are good, but please take care while publishing anything about GST. The CBEC changes the rules every now and then and they dont publish the updated rules anywhere. Only the hundreds of amendments. Rule 138 amended w.e.f 01.02.2018 and very small list of goods is actually exempted
Hi
As per our knowledge the list is revised by 23rd Jan notification by CBEC where only 8 items are listed in place of 154 approx.
Please recheck exempted list
Please let me know if retail sale of motor vehicles comes under eway billing ?
also let me know if sale of spare parts within the premises of authorized dealership would come under eway billing?
The above Annexure has been substituted on 23.01.2018 wef 01.02.2018.
The annexure to rule-138 has been amended wef 1-2-2018