Updated with Notification No. 3/2018Central 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

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Category : Goods and Services Tax (6649)
Type : Articles (16703)
Tags : E-way Bill (176) goods and services tax (5139) GST (4743)

29 responses to “List of Goods where e-way bill is not required”

  1. YUSUF MANER says:

    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,

  2. Mahesh Chand Sharma says:

    Is the e-way bill needs on khadi kvic goods i.e. exempted in GST, please confirm it.

  3. Mahesh Chand Sharma says:

    Is the e-way bill needs on khadi goods k.v.i.c (exempted from GST) from one State to another State.

  4. R B tyagi says:

    whether the exemption for E way bill is mandatory for 50 Km or 10 km

  5. Vinod singh says:

    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.

  6. A.K. MISHRA says:

    Could you please confirm us whether the E way bill required for Seeds for sowing purpose.for transportation from Customs to Consignee w/h.

  7. S s p sharma says:

    What is the condition of e -way bill on exempted or nil rated goods

  8. rahul bansal says:

    sir please clear about de-oiled rice bran

  9. kushal shah says:

    Sir,
    Muje janna hai ki kitne states main 1 april eway bill required hoga.

  10. BHARGAV JOSHI says:

    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

  11. NILESH SHAH says:

    IS E-WAY BILL REQUIRED FOR COMPUTER SOFTWARE (PROGRAM) SALE.

  12. sreedhara kl says:

    wether eway bill required for cattle & poultry feeds

  13. ashish says:

    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.

  14. Aditya says:

    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?

  15. CA Mahesh says:

    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

    • Paresh Dua says:

      Respected sir this notification contains the details of the goods which are exempted from GST will it be applicable for those goods as well for which there is no requirement of creation E-bill ?

  16. Sandesh Joshi says:

    My product is salt…which is GST exumpted…is there need of E way bill for Salt?

  17. ajay sharma says:

    Ihave my firm registered in Punjab, how can i register online for e-way bill. Kindly sent me any link if possible.

  18. Nandkishore Harite says:

    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

  19. Kamal says:

    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

  20. Bismi Patrick says:

    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?

  21. B.N.Agrawal says:

    The above Annexure has been substituted on 23.01.2018 wef 01.02.2018.

  22. CA SOHRABH JINDAL says:

    The annexure to rule-138 has been amended wef 1-2-2018

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