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Eway bill requirement on exempt/nil rated/non gst item

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CA NAMRATA KAYARWAR

316 Points Posted on 27 March 2025

Taxpayer registered in Chhattisgarh dealing in books n stationery item sends school books (which are exempt) to different state where he himself sells it to students/parents. He is not registered in the other states.

1. Whether e way bill is required for movement of books from one state to other. (please explain whether all taxfree/exempt goods do not requires eway bill or only specific items are exempt for generation of e way bill)

2. Whether he is required to get registered in other states also?

3. What if he also sales taxable item. what will be the recipient details in eway bill then?

Replies (1)

Rama chary Rachakonda

Master in Accounts & high court Advocate

9615 Points Posted on 27 March 2025

1. E-Way Bill Requirement for Exempt Goods: - *General Rule*: E-way bills are required for the interstate movement of goods, including exempt goods, with some exceptions. -

*Exemptions*: Specific exempt goods, like books, are not required to generate an e-way bill, as per the CBIC notification No. 27/2018 – Central Tax dated 10.05.2018. -

*Conclusion*: In this case, since the taxpayer is dealing in exempt goods (school books), an e-way bill is not required for the interstate movement.

2. Registration Requirement in Other States: - *General Rule*: A taxpayer is required to register in each state where they have a place of business or supply goods/services. - *Casual Taxable Person*: However, if the taxpayer is a casual taxable person (supplying goods/services occasionally), they can obtain a temporary registration in the other state. -