1545 Points
Joined July 2017
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
24196 Points
Joined May 2018
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