The e-way bill is not required for transportation of following specified goods:
1. |
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LPG for supply to households and non-domestic exempted category (NDEC) customers |
2. |
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Kerosene oil sold under PDS |
3. |
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Postal baggage transported by department of posts |
4. |
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Natural or cultured pearls and precious or semi-precious stones, precious metal and metals clad with precious metals |
5. |
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Jewellery, goldsmith's and silversmith's wares and other articles |
6. |
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Currency |
7. |
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Used personal and household effects |
8. |
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Coral, unworked and worked |
Transportation in non-motorized conveyance
If goods are being transported by a non-motorized conveyance, i.e., cycle, rickshaw, etc., the supplier shall not be required to generate an e-way bill.
Transportation from customs port to ICD and like
E-way bill is not required if goods are transported:
1. |
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From customs port, airport, air cargo complex or land customs station to an inland container depot (ICD) or a container freight station (CFS) for clearance by customs; or |
2. |
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Under Customs bond from an ICD or CFS to a customs port, airport, air cargo complex and land customs station; or |
3. |
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From one customs station or customs port to another customs station or customs port; or |
4. |
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Under customs supervision or under customs seal. |
The e-way bill is not required to be generated in respect of movement of goods within notified areas of States or Union Territories like SEZ.
Exempted good or goods which are out of ambit of GST
An e-way bill is not required to be generated if goods belong to any of the following categories:
1. |
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Exempted goods1, other than de-oiled cakes |
2. |
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Goods which are out of GST net, i.e., alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (petrol), natural gas or aviation turbine fuel. |
3. |
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Supply of goods mentioned in the Schedule III, Central Goods and Services Tax Act, 2017. |
E-way bill is not required when goods are transported for following purposes:
1. |
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For supply made by CSD to unit run canteens |
2. |
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For supply made by CSD to authorized customers |
3. |
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For supply made by unit run canteens to authorized customers. |
4. |
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For movement of goods caused by defense formations under Ministry of Defense as a consignor or consignee |
Empty cargo containers or LPG cylinders
No requirement to generate e-way bill for movement of empty cargo containers or empty cylinders for packing of LPG for reasons other than supply.
Where the goods being transported are transit cargo from or to Nepal or Bhutan, the e-way bill is not required to be generated.
Transportation by railway cause by Govt.
If consignor of goods is the Central Government, any State Government or a local authority, e-way bill is not required if goods are transported by railways.
Transportation upto place of business of transporter
If goods are transported up to a distance of 50 Kms, from the place of business of consignor to the place of business of transporter for further transportation or from the place of business of transporter to the place of business of consignee, in such situation details in part-B of form EWB-01 may not be furnished.
Transportation upto weighbridge and return
If goods are transported up to a distance of 20 kms from place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor, the e-way bill shall not be required if movement of such goods is accompanied by a delivery challan.