GST Network (GSTN) has issued a clarification regarding the generation of E-Way Bills (EWBs) for goods classified under Chapter 71 of the Harmonized System of Nomenclature (HSN), which includes natural and cultured pearls, precious and semi-precious stones, and precious metals. As per Rule 138(14) of the CGST Rules, 2017, these goods, except those under HSN 7117 (Imitation Jewellery), are exempt from mandatory EWB generation. However, the National Informatics Centre (NIC) had earlier provided an option to voluntarily generate EWBs for these goods under the “EWB for Gold” category on the portal. Many industry stakeholders utilized this feature. The GSTN has now clarified that this option has been withdrawn, and taxpayers and transporters are advised that EWB generation is not required for goods under Chapter 71, except for intra-state movement in Kerala. The state of Kerala has mandated EWB generation for such goods under Notification No.10/24-State Tax dated December 27, 2024. An advisory was issued on January 27, 2025, to inform stakeholders of this specific requirement. The GSTN urges compliance with the applicable provisions and encourages stakeholders to contact the GST Helpdesk or jurisdictional tax authorities for any further clarifications. This update aims to streamline EWB requirements and avoid unnecessary administrative processes.
Goods and Services Tax
Government of India, States and Union Territories
Advisory On E-Way Bill Generation For Goods Under Chapter 71
Feb 6th, 2025
Subject: Clarification on E-Way Bill Requirement for Goods under Chapter 71
Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, read with its Annexure S.Nos. 4 and 5, states that goods covered under Chapter 71 viz., Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal, Jewellery, goldsmiths’, and silversmiths’ articles, except those classified under HSN 7117(Imitation Jewellery), are exempt from the mandatory requirement of generating an E-Way Bill.
Pursuant to the introduction of the E-Way Bill (EWB) for goods classified under Chapter 71, excluding HSN 7117 (Imitation Jewellery), in the state of Kerala for intra-state movement, the National Informatics Centre (NIC) has provided an option to generate EWBs for goods covered under Chapter 71 except 7117 under the category “EWB for Gold” on the EWB portal.
It has been observed that various industry stakeholders have voluntarily been generating EWBs for goods under Chapter 71 due to the availability of this option in the EWB system. In this regard, it is clarified that while the system previously allowed EWB generation for goods under Chapter 71, this facility has now been withdrawn.
Accordingly, taxpayers and transporters engaged in the movement of goods under Chapter 71 (except HSN 7117) are advised that EWB generation is not required. However, it may be noted that for the intrastate movement of such goods within the state of Kerala, the generation of an EWB has been mandated vide Notification No.10/24-State Tax dated 27/12/24 issued by the state of Kerala. An advisory dated 27.01.2025 has already been issued in this regard.
Industry stakeholders are requested to take note of this clarification and ensure compliance with the applicable regulatory provisions.
For any further clarifications, stakeholders may contact the GST Helpdesk or approach their respective jurisdictional tax authorities.
Date: 06/02/2025
Thank You,
Team GSTN
