Also, if they are not covered under annexure 14, then first u need to check the limit applicable in such state. Only when value of goods exceeds the prescribed limit then it will be mandatory for u to gnrte e way bill
Specific goods that are exempt from eway bill rules are:
Transportation of those goods laid down in the annexure to rules as specified below: Liquefied petroleum gas for supply to household and non-domestic exempted category customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal Jewellery, goldsmiths’ and silversmiths’ wares and other articles Currency Used personal and household effects Unworked and worked coral Goods being transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel. Goods being transported are not treated as supply under Schedule III of the Act (Schedule III consists of activities that would neither be supply of goods nor service like service of an employee to an employer in the course of his employment, functions performed by MP, MLA etc.) Goods transported are empty cargo containers Goods, other than de-oiled cake, being transported are specified in notification No. 2/2017– Central tax (Rate) dated the 28th June, 2017. Few of the goods that are included in the above notification are as follows: Curd, lassi, buttermilk Fresh milk and pasteurized milk not containing added sugar or other sweetening matter Vegetables Fruits Unprocessed tea leaves and unroasted coffee beans Live animals, plants and trees Meat Cereals Unbranded rice and wheat flour Salt Items of educational importance (books, maps, periodicals) Goods exempted under notification No. 7/2017– Central Tax (Rate) dated 28th June 2017 (supply by CSD to unit run canteens and authorized customers) and notification No. 26/2017– Central Tax (Rate) dated 21st September 2017 (consists of heavy water and nuclear fuels) 3. Specific transactions that do not require eway bill Other transactional cases where eway bill is not required are:
eway bill is optional for Goods of value less than Rs. 50,000 (except in cases of mandatory Eway bill provisions like the movement of Handicraft goods and movement of goods for Inter-state Job work ) If Goods are being transported by a non- motorised conveyance (Ex. Horse carts or manual carts) If Goods are being transported: From the port, airport, air cargo complex and land customs station to an inland container depot (ICD) or a container freight station (CFS) for clearance by Customs From ICD or CFS to a customs port, airport, air cargo etc under customs bond From one customs port/station to another one under customs bond Goods transported under the customs supervision or customs seal Goods transported within the notified area Goods transported are transit From/ to Nepal/ Bhutan If Goods are transported to a weighbridge within 20kms and back to the place of business by being covered under a Delivery Challan Where Government or local authorities transport goods by rail as a consignor Goods transported are to/from the Ministry of Defence
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