In this Article Author compiled  list of goods for which E-Way Bill is not required. Author has compiled list with relevant Chapter or Heading or Sub-heading or Tariff item, Notification and Relevant Law alongwith his Remarks.

Ready Reckoner for No E-Waybill Required under GST Act 2017

[ for other Ready Reckoners See  book of Authors Namely ‘GST RATES FINDER ON GOODS’ ]

 

Description of Goods

Chapter or Heading or Sub-heading or Tariff item  

S. No. of N.No.

 

By N. No.

 

Remarks

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.  

 

 

8201

 

 

 

135.

 

 

 

27/2017 CT

 

 

 

 

No E-Waybill Required

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products  

0506

 

31.

 

27/2017 CT

 

 

No E-Waybill Required

All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 3101 106. 27/2017 CT No E-Waybill Required
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 50,790 32. 27/2017 CT No E-Waybill Required
All goods of seed quality 9 59. 27/2017 CT No E-Waybill Required
All goods of seed quality 12 79. 27/2017 CT No E-Waybill Required
All types of contraceptives 3006 105. 27/2017 CT No E-Waybill Required
Amber charkha 8445 136. 27/2017 CT No E-Waybill Required
Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; Rule

138(14)(k)

 

No E-Waybill Required

Any Taxable goods (E-waybill is not required ) if the value of the consignment is less than Rs.50,000 Rule 138 (1),

Expl. 2

No E-Waybill Required
Apples, pears and quinces, fresh. 0808 55. 27/2017 CT No E-Waybill Required
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809 56. 27/2017 CT No E-Waybill Required
Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates and additives, wheat bran and de-oiled cake 2302, 2304,

2305, 2306,

2308, 2309

 

101.

 

27/2017 CT

 

 

No E-Waybill Required

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 0308 24. 27/2017 CT No E-Waybill Required
Bananas, including plantains, fresh or dried 0803 50. 27/2017 CT No E-Waybill Required
Barley [other than those put up in unit container and bearing a registered brand name] 1003 67. 27/2017 CT No E-Waybill Required
Betel leaves 1404 90 40 93. 27/2017 CT No E-Waybill Required
Birds’ eggs, in shell, fresh, preserved or cooked 0407 28. 27/2017 CT No E-Waybill Required
Brazil nuts, fresh, whether or not shelled or peeled 0801 48. 27/2017 CT No E-Waybill Required
Bread (branded or otherwise), except pizza bread 1905 97. 27/2017 CT No E-Waybill Required
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]  

1008

 

72.

 

27/2017 CT

 

No E-Waybill Required

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704 38. 27/2017 CT No E-Waybill Required
Carrots, turnips, salad beetroot, salsify, celeriac,

radishes and similar edible roots, fresh or chilled.

0706 40. 27/2017 CT No E-Waybill Required
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]  

1103

 

75.

27/2017 CT  

No E-Waybill Required

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]  

1102

 

74.

 

27/2017 CT

 

No E-Waybill Required

Cereal grains hulled 1104 76. 27/2017 CT No E-Waybill Required
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 1213 90. 27/2017 CT No E-Waybill Required
Chena or paneer, other than put up in unit containers and bearing a registered brand name; 0406 27. 27/2017 CT No E-Waybill Required
Cheques, lose or in book form 4907 116. 27/2017 CT No E-Waybill Required
Children’s picture, drawing or colouring books 4903 119. 27/2017 CT No E-Waybill Required
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.  

 

0805

 

 

52.

 

 

27/2017 CT

 

 

No E-Waybill Required

Coconut, coir fibre 5305 130. 27/2017 CT No E-Waybill Required
Coconuts, fresh or dried, whether or not shelled or peeled 0801 47. 27/2017 CT No E-Waybill Required
Coffee beans, not roasted 0901 60. 27/2017 CT No E-Waybill Required
Condoms and contraceptives 4014 110. 27/2017 CT No E-Waybill Required
Coral, unworked (0508) and worked coral (9601); 154. 27/2017 CT No E-Waybill Required
Crustaceans, whether in shell or not, live, fresh or chilled;

crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

 

0306

 

22.

 

27/2017 CT

 

No E-Waybill Required

Cucumbers and gherkins, fresh or chilled. 0707 41. 27/2017 CT No E-Waybill Required
Curd; Lassi; Butter milk 0403 26. 27/2017 CT No E-Waybill Required
Currency 152. 27/2017 CT No E-Waybill Required
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 0804 51. 27/2017 CT No E-Waybill Required
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002 2835 103. 27/2017 CT No E-Waybill Required
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712 44. 27/2017 CT No E-Waybill Required
Dried leguminous vegetables, shelled, whether or not skinned or split. 0713 45. 27/2017 CT No E-Waybill Required
Earthen pot and clay lamps 6912 00 40 133. 27/2017 CT No E-Waybill Required
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

[other than frozen and put up in unit container]

 

0206

 

12.

 

27/2017 CT

 

No E-Waybill Required

E-waybill is not required if the value of the ( Taxable goods ) consignment is less than Rs.50,000 Rule 138 (1),

Expl. 2

No E-Waybill Required
Fine or coarse animal hair, not carded or combed 5102 125. 27/2017 CT No E-Waybill Required
Firewood or fuel wood 4401 111. 27/2017 CT No E-Waybill Required
Fish fillets and other fish meat (whether or not minced), fresh or chilled. 0304 21. 27/2017 CT No E-Waybill Required
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]  

3

 

18.

 

27/2017 CT

 

No E-Waybill Required

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0302 20. 27/2017 CT No E-Waybill Required
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]  

 

 

1106

 

 

 

78.

 

 

 

27/2017 CT

 

 

 

 

No E-Waybill Required

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 1105 77. 27/2017 CT No E-Waybill Required
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk  

0401

 

25.

 

27/2017 CT

 

 

No E-Waybill Required

Fresh ginger, other than in processed form 0910 11 10 63. 27/2017 CT No E-Waybill Required
Fresh turmeric, other than in processed form 0910 30 10 64. 27/2017 CT No E-Waybill Required
Gandhi Topi 52 127. 27/2017 CT No E-Waybill Required
Glass bangles (except those made from precious metals) 7018 134. 27/2017 CT No E-Waybill Required
Goods (Taxable) Consignment Value Below Rs. 50,000/-  

 

 

Rule 138 (1)

 

No E-Waybill Required

Grain sorghum [other than those put up in unit container

and bearing a registered brand name]

1007 71. 27/2017 CT No E-Waybill Required
Grapes, fresh 0806 53. 27/2017 CT No E-Waybill Required
Ground-nuts, not roasted or otherwise cooked, whether or

not shelled or broken, of seed quality.

1202 81. 27/2017 CT No E-Waybill Required
Handloom [weaving machinery] 8446 137. 27/2017 CT No E-Waybill Required
Hearing aids 9021 140. 27/2017 CT No E-Waybill Required
Hop cones, fresh. 1210 87. 27/2017 CT No E-Waybill Required
Human hair, unworked, whether or not washed or

scoured; waste of human hair

0501 30. 27/2017 CT No E-Waybill Required
Human Blood and its components 3002 104. 27/2017 CT No E-Waybill Required
Human hair, dressed, thinned, bleached or otherwise

worked

6703 132. 27/2017 CT No E-Waybill Required
In respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;  

 

 

 

 

Rule 138(14)(d)

 

 

No E-Waybill Required

Indian National Flag 63 131. 27/2017 CT No E-Waybill Required
Indigenous handmade musical instruments 92 141. 27/2017 CT No E-Waybill Required
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 1701 or 1702 94. 27/2017 CT No E-Waybill Required
Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) 151. 27/2017 CT No E-Waybill Required
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government  

4802 / 4907

 

113.

 

27/2017 CT

 

No E-Waybill Required

Jute fibres, raw or processed but not spun 5303 129. 27/2017 CT No E-Waybill Required
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 3304 107. 27/2017 CT No E-Waybill Required
Kerosene oil sold under PDS 148. 27/2017 CT No E-Waybill Required
Khadi yarn 52 128. 27/2017 CT No E-Waybill Required
Lac and Shellac 1301 92. 27/2017 CT No E-Waybill Required
Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708 42. 27/2017 CT No E-Waybill Required
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0705 39. 27/2017 CT No E-Waybill Required
Linseed, whether or not broken, of seed quality. 1204 82. 27/2017 CT No E-Waybill Required
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers  

 

147.

 

27/2017 CT

 

No E-Waybill Required

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

0105

 

5.

 

27/2017 CT

 

No E-Waybill Required

Live asses, mules and hinnies 0101 1. 27/2017 CT No E-Waybill Required
Live bovine animals 0102 2. 27/2017 CT No E-Waybill Required
Live fish. 0301 19. 27/2017 CT No E-Waybill Required
Live sheep and goats 0104 4. 27/2017 CT No E-Waybill Required
Live swine 0103 3. 27/2017 CT No E-Waybill Required
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 6 34. 27/2017 CT No E-Waybill Required
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 1212 89. 27/2017 CT No E-Waybill Required
Maize (corn) [other than those put up in unit container and bearing a registered brand name] 1005 69. 27/2017 CT No E-Waybill Required
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.  

0714

 

46.

 

27/2017 CT

 

 

No E-Waybill Required

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed  

4905

 

120.

 

27/2017 CT

 

No E-Waybill Required

Meat of bovine animals frozen [other than frozen and put up in unit container] 0202 8. 27/2017 CT No E-Waybill Required
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers  

0210

 

17.

 

27/2017 CT

 

No E-Waybill Required

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]  

0207

 

13.

 

27/2017 CT

 

No E-Waybill Required

Meat of bovine animals, fresh and chilled. 0201 7. 27/2017 CT No E-Waybill Required
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 0205 11. 27/2017 CT No E-Waybill Required
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 0204 10. 27/2017 CT No E-Waybill Required
Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 0203 9. 27/2017 CT No E-Waybill Required
Melons (including watermelons) and papaws (papayas), fresh. 0807 54. 27/2017 CT No E-Waybill Required
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.  

0307

 

23.

 

27/2017 CT

 

No E-Waybill Required

Muddhas made of sarkanda and phool bahari jhadoo 9603 142. 27/2017 CT No E-Waybill Required
Municipal waste, sewage sludge, clinical waste 3825 108. 27/2017 CT No E-Waybill Required
Natural honey, other than put up in unit container and bearing a registered brand name 0409 29. 27/2017 CT No E-Waybill Required
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)  

 

150.

 

27/2017 CT

 

No E-Waybill Required

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 4902 118. 27/2017 CT No E-Waybill Required
Non-alcoholic Toddy, Neera including date and palm neera 2201 99. 27/2017 CT No E-Waybill Required
Oats [other than those put up in unit container and bearing a registered brand name] 1004 68. 27/2017 CT No E-Waybill Required
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703 37. 27/2017 CT No E-Waybill Required
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.  

 

 

0810

 

 

 

57.

 

 

 

27/2017 CT

 

 

 

 

No E-Waybill Required

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled  

 

0802

 

 

49.

 

 

27/2017 CT

 

 

No E-Waybill Required

Other live animal such as Mammals, Birds, Insects 0106 6. 27/2017 CT No E-Waybill Required
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 0208 14. 27/2017 CT No E-Waybill Required
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.  

 

1207

 

 

85.

 

 

27/2017 CT

 

 

 

No E-Waybill Required

Other vegetables, fresh or chilled. 0709 43. 27/2017 CT No E-Waybill Required
Pappad 1905 96. 27/2017 CT No E-Waybill Required
Parts of goods of heading 8801 8803 139. 27/2017 CT No E-Waybill Required
Passenger baggage 9803 145. 27/2017 CT No E-Waybill Required
Peel of citrus fruit or melons (including watermelons), fresh. 0814 58. 27/2017 CT No E-Waybill Required
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]  

0209

 

15.

 

27/2017 CT

 

No E-Waybill Required

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]  

0209

 

16.

 

27/2017 CT

 

 

No E-Waybill Required

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.  

1211

 

88.

 

27/2017 CT

 

 

No E-Waybill Required

Plastic bangles 3926 109. 27/2017 CT No E-Waybill Required
Postal baggage transported by Department of Posts 149. 27/2017 CT No E-Waybill Required
Postal items, like envelope, Post card etc., sold by Government 4817 / 4907 114. 27/2017 CT No E-Waybill Required
Potatoes, fresh or chilled. 0701 35. 27/2017 CT No E-Waybill Required
Printed books, including Braille books 4901 117. 27/2017 CT No E-Waybill Required
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki  

 

1904

 

 

95.

 

 

27/2017 CT

 

 

No E-Waybill Required

Puja samagri namely,-

(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit,

(v) Vibhuti sold by religious institutions,

(vi) Unbranded honey

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandantika

 

 

 

 

 

 

Any chapter

 

 

 

 

 

 

146.

 

 

 

 

 

 

27/2017 CT

 

 

 

 

 

 

 

 

No E-Waybill Required

Rape or colza seeds, whether or not broken, of seed quality. 1205 83. 27/2017 CT No E-Waybill Required
Raw silk 5002 122. 27/2017 CT No E-Waybill Required
Rice [other than those put up in unit container and bearing a registered brand name] 1006 70. 27/2017 CT No E-Waybill Required
Rupee notes when sold to the Reserve Bank of India 48 / 4907 115. 27/2017 CT No E-Waybill Required
Rye [other than those put up in unit container and bearing a registered brand name] 1002 66. 27/2017 CT No E-Waybill Required
Salt, all types 2501 102. 27/2017 CT No E-Waybill Required
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 0909 62. 27/2017 CT No E-Waybill Required
Seeds, fruit and spores, of a kind used for sowing. 1209 86. 27/2017 CT No E-Waybill Required
Semen including frozen semen 0511 33. 27/2017 CT No E-Waybill Required
Silk waste 5003 123. 27/2017 CT No E-Waybill Required
Silkworm laying, cocoon 5001 121. 27/2017 CT No E-Waybill Required
Slate pencils and chalk sticks 9609 143. 27/2017 CT No E-Waybill Required
Slates 9610 00 00 144. 27/2017 CT No E-Waybill Required
Soya beans, whether or not broken, of seed quality. 1201 80. 27/2017 CT No E-Waybill Required
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 8802 60 00 138. 27/2017 CT No E-Waybill Required
Sunflower seeds, whether or not broken, of seed quality. 1206 84. 27/2017 CT No E-Waybill Required
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.  

1214

 

91.

 

27/2017 CT

 

 

No E-Waybill Required

Taxable Goods Consignment Value Below Rs. 50,000/-  

 

Rule 138 (1)  

No E-Waybill Required

Tender coconut water other than put up in unit container

and bearing a registered brand name

2202 90 90 100. 27/2017 CT No E-Waybill Required
Tomatoes, fresh or chilled. 0702 36. 27/2017 CT No E-Waybill Required
Unprocessed green leaves of tea 0902 61. 27/2017 CT No E-Waybill Required
Used personal and household effects 153. 27/2017 CT No E-Waybill Required
Waste of wool or of fine or coarse animal hair 5103 126. 27/2017 CT No E-Waybill Required
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]  

2201

 

98.

 

27/2017 CT

 

No E-Waybill Required

Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 1001 65. 27/2017 CT No E-Waybill Required
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 1101 73. 27/2017 CT No E-Waybill Required
Where empty cargo containers are being transported; Rule

138(14)(m)

 

No E-Waybill Required

Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.  

 

Rule 138(14)(o),

N.No.26/2018

 

No E-Waybill Required

Where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment:  

 

 

 

 

 

 

 

 

Third proviso of Rule 138 (1)

 

 

 

Compulsory E-waybill

Where Handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.  

 

 

 

 

 

 

 

N.N0.56/2018, C T , Dt.23-10-2018,

Fourth Proviso of Rule 138 (1)

 

 

 

 

Compulsory E-waybill

Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;  

 

Rule 138(14)(l)  

No E-Waybill Required

Where the goods are being transported by a non-motorised conveyance; Rule

138(14)(b)

 

No E-Waybill Required

Where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;  

 

 

 

 

Rule 138(14)(c)

 

 

No E-Waybill Required

Where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.  

 

 

 

 

 

 

 

Rule 138(14)(n), 55 &

DC

 

 

 

 

No E-Waybill Required

Where the goods are being transported—

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal;

 

 

 

 

 

 

 

 

 

Rule 138(14)(h)

 

 

 

 

No E-Waybill Required

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;  

 

 

 

 

Rule 138(14)(f)

 

 

No E-Waybill Required

Where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;

[ 1.The supply of goods by the CSD to the Unit Run Canteens;

2.The supply of goods by the CSD to the authorized customers;

3.The supply of goods by the Unit Run Canteens to the authorized customers ]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rule 138(14)(j)

N.No. 07/2017 & 26/2017

 

 

 

 

 

 

 

 

 

 

 

No E-Waybill Required

Where the goods being transported are transit cargo from or to Nepal or Bhutan; Rule

138(14)(i)

 

No E-Waybill Required

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;  

 

 

 

 

 

 

 

 

Rule 138(14)(e)

 

 

 

 

No E-Waybill Required

Where the supply of goods being transported is treated as no supply under Schedule III of the Act; Rule

138(14)(g)

 

No E-Waybill Required

Wood charcoal (including shell or nut charcoal), whether or not agglomerated 4402 112. 27/2017 CT No E-Waybill Required
Wool, not carded or combed 5101 124. 27/2017 CT No E-Waybill Required

Article is compiled by by By Ghanshyam Upadhyay and Praveen Upadhyay.

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Author Bio

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2020
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031