E-way Bill Exempted Goods & Transactions

For GST-registered businesses in India, generating an E-way bill is mandatory when transporting goods valued over ₹50,000 across or within state lines. The e-way bill facilitates smooth and compliant movement of goods under GST regulations. However, some goods, such as agricultural products like fresh fruits and vegetables, jewellery, newspapers, and petroleum products, are exempt from this requirement. Understanding which goods and transactions are excluded is crucial for businesses to avoid unnecessary paperwork and streamline operations.

As per the provisions under rule 138 (14) of the Central Goods and Services Tax Act, 2017, the following goods have an e-way bill exemption:

1. No E-way Bill is required for the following goods:

• Liquefied petroleum gas for household supply and customers falling under the non-domestic exempted category (NDEC)
  

• Kerosene oil which is sold under Public Distribution Systems (PDS)
  

• Postal baggage that is transported by the Department of Posts
  

• Natural/cultured pearls and precious/semi-precious stones/precious metals/ metals clad with precious metal (Chapter 71)
  

• Jewellery, goldsmiths and silversmiths wares and other similar articles (Chapter 71)
  

• Currency
  

• Used personal and household effects
  

• Items of educational importance like books, maps, and periodicals
  

• Worked coral (9601) and coral, unworked (0508)
  

 

2. Goods being transported by a non-motorised conveyance

3. No E-way bill is required if the following goods are being transported:

• Alcoholic liquor for human consumption
  

• Petroleum crude
  

• High-speed diesel
  

• Motor spirit (petrol)
  

• Natural gas
  

• Aviation turbine fuel
  

• Goods which are not counted as supply as per provisions contained in Schedule III of the Act.
  
  

4. When goods which are specified in the schedule are appended to notification no. 2/2017-Central Tax (Rate) that is dated June 28, 2017, are being transported, no E-way bill is required.

 

5. No E-way bill is required if the following food items are being transported:

• Curd
  

• Lassi
  

• Buttermilk
  

• Pasteurised milk without added sugar
  

• Unprocessed tea leaves
  

• Unbranded rice
  

• Unbranded wheat flour

As per the provisions under Rule 138(14) of the Central Goods and Services Tax Act, 2017, no E-way bill is required under the following circumstances:

• In case goods are being transported from customs ports, air cargo, airport complexes and land customs stations to an inland container depot (ICD) or a container freight station for customs clearance purposes.
  

• When the Central Government, State Government or any other local authority acting as a consignor transports the goods by rail, there is no requirement of an E-way bill.
  

• When the ministry of defence is a consignor/consignee, no E-way bill is required.
  

• When empty cargo containers are being moved, no E-way bill is required.
  

• If goods are being transported for being weighed and the distance is not more than 20 kms from the place of the business of the consignor to the weighbridge, or vice versa, no E-way bill is required. The goods, however, must be accompanied by a delivery challan.

If an E-way Bill is not required for the goods which are being transported across state borders, the carrier must be in possession of the tax invoice. Otherwise, they must hold a valid document as per the provisions made under the GST laws.