E-way Bill for exempted goods

Originally posted by : Mondira Saha
	you can refer 27/2017 cgst notification where you got goods list for these way bill not required

In notification 27/2017, the following rules are laid down:

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated— (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where 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 clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Please read bold text, it is clearly mentioned that eway bill is not required only by port (air port, air cargo) but exporters are liable to generate eway bill for goods transported to any port for export of goods.