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List of Goods Exempted from EWay Bill

E-way bill is required for movement of goods from one place to another. In some situations, there is no need to issue the e-way bill.

Cases where e-way bill is not required

  1. If exempted goods are transported.
  2. If goods are transported in a non-motorised conveyance.
  3. If goods are transported from port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs.
  4. If goods are being moved to specific areas (areas defined under SGST act of respective states)
  5. If notified goods are transported.
  6. If alcoholic liquor for human consumption, petroleum crude, high speed diesel, petrol, natural gas or aviation turbine fuel is transported.
  7. If supply is not involved in transportation of goods.

Items exempted from e-way bill issuance

S. No.Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
1101Live asses, mules and hinnies
2102Live bovine animals
3103Live swine
4104Live sheep and goats
5105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6106Other live animal such as Mammals, Birds, Insects
7201Meat of bovine animals, fresh and chilled.
8202Meat of bovine animals frozen [other than frozen and put up in unit container]
9203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12206Edible 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]
13207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15209Pig 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]
16209Pig 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]
17210Meat 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
183Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19301Live fish.
20302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21304Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25401Fresh 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
26403Curd; Lassi; Butter milk
27406Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28407Birds' eggs, in shell, fresh, preserved or cooked
29409Natural honey, other than put up in unit container and bearing a registered brand name
30501Human hair, unworked, whether or not washed or scoured; waste of human hair
31506All 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
320507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33511Semen including frozen semen
346Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35701Potatoes, fresh or chilled.
36702Tomatoes, fresh or chilled.
37703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41707Cucumbers and gherkins, fresh or chilled.
42708Leguminous vegetables, shelled or unshelled, fresh or chilled.
43709Other vegetables, fresh or chilled.
44712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45713Dried leguminous vegetables, shelled, whether or not skinned or split.
46714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47801Coconuts, fresh or dried, whether or not shelled or peeled
48801Brazil nuts, fresh, whether or not shelled or peeled
49802Other 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
50803Bananas, including plantains, fresh or dried
51804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52805Citrus 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.
53806Grapes, fresh
54807Melons (including watermelons) and papaws (papayas), fresh.
55808Apples, pears and quinces, fresh.
56809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57810Other 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.
58814Peel of citrus fruit or melons (including watermelons), fresh.
599All goods of seed quality
60901Coffee beans, not roasted
61902Unprocessed green leaves of tea
62909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
630910 11 10Fresh ginger, other than in processed form
640910 30 10Fresh turmeric, other than in processed form
651001Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
661002Rye [other than those put up in unit container and bearing a registered brand name]
671003Barley [other than those put up in unit container and bearing a registered brand name]
681004Oats [other than those put up in unit container and bearing a registered brand name]
691005Maize (corn) [other than those put up in unit container and bearing a registered brand name]
701006Rice [other than those put up in unit container and bearing a registered brand name]
711007Grain sorghum [other than those put up in unit container and bearing a registered brand name]
721008Buckwheat, 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]
731101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
741102Cereal 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]
751103Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
761104Cereal grains hulled
771105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
781106Flour, 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]
7912All goods of seed quality
801201Soya beans, whether or not broken, of seed quality.
811202Ground-nuts, not roasted or otherwise cooked, whether or not shelle or broken, of seed quality.
821204Linseed, whether or not broken, of seed quality.
831205Rape or colza seeds, whether or not broken, of seed quality.
841206Sunflower seeds, whether or not broken, of seed quality.
851207Other 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.
861209Seeds, fruit and spores, of a kind used for sowing.
871210Hop cones, fresh.
881211Plants 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.
891212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
901213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
911214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
921301Lac and Shellac
931404 90 40Betel leaves
941701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
951904Puffed 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
961905Pappad
971905Bread (branded or otherwise), except pizza bread
982201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
992201Non-alcoholic Toddy, Neera including date and palm neera
1002202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name
1012302, 2304,
2305, 2306,
2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
1022501Salt, all types
1032835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
1043002Human Blood and its components
1053006All types of contraceptives
1063101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
1073304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
1083825Municipal waste, sewage sludge, clinical waste
1093926Plastic bangles
1104014Condoms and contraceptives
1114401Firewood or fuel wood
1124402Wood charcoal (including shell or nut charcoal), whether or not agglomerated
1134802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
1144817 / 4907Postal items, like envelope, Post card etc., sold by Government
11548 / 4907Rupee notes when sold to the Reserve Bank of India
1164907Cheques, lose or in book form
1174901Printed books, including Braille books
1184902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
1194903Children's picture, drawing or colouring books
1204905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
1215001Silkworm laying, cocoon
1225002Raw silk
1235003Silk waste
1245101Wool, not carded or combed
1255102Fine or coarse animal hair, not carded or combed
1265103Waste of wool or of fine or coarse animal hair
12752Gandhi Topi
12852Khadi yarn
1295303Jute fibres, raw or processed but not spun
1305305Coconut, coir fibre
13163Indian National Flag
1326703Human hair, dressed, thinned, bleached or otherwise worked
1336912 00 40Earthen pot and clay lamps
1347018Glass bangles (except those made from precious metals)
1358201Agricultural 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.
1368445Amber charkha
1378446Handloom [weaving machinery]
1388802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
1398803Parts of goods of heading 8801
1409021Hearing aids
14192Indigenous handmade musical instruments
1429603Muddhas made of sarkanda and phool bahari jhadoo
1439609Slate pencils and chalk sticks
1449610 00 00Slates
1459803Passenger baggage
146Any chapterPuja 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
147Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148Kerosene oil sold under PDS
149Postal baggage transported by Department of Posts
150Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
152Currency
153Used personal and household effects
154Coral, unworked (0508) and worked coral (9601);

Comments 8

Jay Lakhani

April 19, 2018

The above mentioned are for inter-state, intra-state or applicable for both? Please advise.

yagnesh khamar

May 19, 2018

this all above item through pass by transport he take our gst nos so please help ous

Nishank Goyal

May 21, 2018

For both.

Sidheshwar Kulkarni

May 29, 2018

Are second hand goods excempt from e way bill system? which are taxed on margin system

Yusuf Maner

June 11, 2018

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,

ratnesh sharma

June 14, 2018

not exempted, if they donot fall under above cases

Vaibhav Laxmikant Joshi

June 29, 2018

Dear Sir
MP State fertilizers material e-waybill if required ?

SANTOSH

July 30, 2018

EWAY BILL EXEMPTION FOR COLOUR MASTER BATCHES SUPPLY IN INTRA STATE