Deputy Manager
783 Points
Joined May 2011
Exceptions to e-way bill requirement: No e-way bill is required to be generated in the following cases a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 b) Goods being transported by a non-motorised conveyance; c) Goods 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; d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and e) Consignment value less than Rs. 50,000/- .