The government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding the movement of goods from dry-ports to seaports and from SEZs within the zone. Some of the queries regarding the applicability of e-way bill provisions are as below:
- Exemption for export consignments during custom bonded movement from one airport o another;
- Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa;
- Parity in the movement of export cargo with import cargo.
To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.2018. As per sub-clauses (c) and (h) of sub-rule (14) of rule 138 of the CGST Rules, no e-way bill is required to be generated where the goods are being transported:
- from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
- under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port;
- under customs supervision or under customs seal.
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