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List of Goods where e-way bill is not required

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

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

View Comments (29)

  • 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.

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

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

  • 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,

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