Ewaybill

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 IIIof 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)

Kindly Refer the Annexure 14 of Rule 138