e way bill

E-waybill is not required for transfer of goods from warehouse to custom freight station.

No e-way bill is required to be generated in following cases [rule 138(14) of CGST Rules]. (a) The goods being transported are specified in Division Two. (b) The goods are being transported by a non-motorised conveyance. (c) The goods are being transported from the port, airport, air cargo, complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) In respect of movement of goods within such areas as are notified under rule 138(14)(d) of the GST Rules of the concerned State. Thus, each State has been delegated powers to grant exemptions from provisions relating to e-way bill.