After the implementation of GST in India, the e-way bill was made mandatory in all States. Transportation of goods and services now demands the generation of an e-way bill. However, some goods have been allowed to be transported without generating an e-way bill, which are enlisted in this article
The following topics have been discussed in this article:
What is an E-Way Bill?
Under the Goods and Services Tax (GST), an e-way bill is a document which is required to transport goods and services from one checkpoint to another. Every time goods and services worth Rs. 50,000 or more are transported from one place to another within a country, an e-way bill is required to be generated for the same. This e-way bill can be generated through the E-way bill portal of India. The information to be entered in the e-way bill is regarding the details of supplier, recipient, transporter, consignment, vehicle, etc.
If goods and services which require an e-way bill are transported without one, the GST authorities may seize such goods and levy a penalty on them.
Requirement of E-Way Bill
An e-way bill is required to be generated only for goods and services which are mandated under GST. There are various goods and services whose transportation is exempted from generating an e-way bill. These include those goods which are transported by non-motorized vehicles, and which are being transported from a port, airport, land customs, or air cargo complex to a container freight station or inland container depot to be cleared by Customs.
Goods Exempted from E-way Bill Generation
There are various goods which are exempted from an e-way bill generation while being transported. Such goods include:
- Alive animals including:
- mules, asses, hinnies,
- swine, sheep, goats,
- fish, crustaceans, mollusks, aquatic invertebrates,
- bovine animals,
- geese, ducks, turkeys, guinea fowls,
- Mammals, birds, and insects.
- Fresh, frozen (except those put in unit containers), or chilled meat of:
- Bovine animals,
- Fish, crustaceans, mollusks, aquatic invertebrates,
- Swine, sheep, goats,
- Horses, mules, hinnies, asses,
- Edible offal of swine, goats, sheep, bovine animals, horses, asses, hinnies, mules, poultry (0105),
- Other meat and edible offal.
- Pig fat without lean meat and poultry fat which has not been rendered or extracted otherwise, which is fresh, salted in brine, dried in smoke, frozen (except those put in unit containers), or chilled.
- Prawn seeds, shrimp seeds, and fish seeds which may or may not be cured, processed, or frozen (except those under Chapter 3 which attract 2.5% tax).
- Steamed or boiled crustaceans
- Cooked, fresh, or preserved eggs of birds
- Milk products (except those put in unit containers and branded):
- Pasteurized, separated, fresh, unsweetened, not concentrated, and creamed milk (except UHT milk)
- Buttermilk, lassi, curd,
- Paneer and chena
- Natural honey (except those put in unit containers and branded)
- Edible fruits, nuts, and vegetables which are chilled and fresh (except those put in unit containers and branded)
- Food grains, cereals, and spices (except those put in unit containers and branded)
- Leaves, roots, organic manure, and seeds (except those put in unit containers and branded)
- Food, water, aquatic feed, salt (except those put in unit containers and branded)
- Donations made from the human body such as hair, blood, etc.
- Fabrics not carded or combed
- Postal items sold by the government or transported by department
- Currency sold to the RBI
- Stamp papers, court fee stamps, treasuries, or vendors sold or authorized by the government
- The national flag
- Pots and items made of clay
- Firewood, fuel wood, wood charcoal
- Manually operated or animal-driven agriculture equipment
- Cheque, printed books, newspapers, journals, maps, etc.
- Jewelry (except that which is made from special metals)
- Goldsmith and silversmith wares
- Spacecraft, satellites, and launch vehicles
- Hearing aids, handmade indigenous musical instruments, puja items, passenger baggage, etc.
- LPG for household and NDEC supply
- Kerosene oil supplied under the PDS
- Unworked coral (0508) and worked coral (9601)
- Personal household, used or unused.
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