GST was introduced by the Government of India to make the taxation process transparent. The implementation of GST has served the purpose of making the process quick and clear. The GST has made it important for transporters to carry e-bill when moving goods under certain conditions.

Though the e-way bill is important, still there are cases when the e-way bill is not required. These cases are mentioned below.

GST E-way bill exemption- cases when it is not required?

Transactions where the e-way bill is not required

  1. In the case where the mode of transportation is a nonmotor vehicle, an e-way bill is not required.
  2. Goods transported under customs supervision or under customs seal, do not require an e-way bill.
  3. Transit cargo that is transported to and from Nepal and Bhutan does not require the e-way bill.
  4. When empty cargo vessels are transported then an e-way bill is not required.
  5. e-WayBill is not required where the value of goods is under INR 50,000.
  6. A consignment under the supervision of a defense system does not require any e-way bill.
  7. Goods transported from Customs port, air cargo complex to Inland Container Depot (ICD), Container Freight System (CFS) for clearance by custom.
  8. If a consignor is transporting goods from a business place to a weighbridge at a distance of 20 km, a delivery challan is considered rather than an e-way bill.
  9. If the goods are being transported from rail and the consignor is the authorized holder of government.
  10. There are goods those are exempted from the e-way bill system in different state or union territory.

Certain products are exempted from the e-way bill system.

Goods exempted from the e-way bill

Transportation of the goods laid down under requires e-way bill:

  1. Jewelry
  2. Kerosene oil sold under PDS
  3. Currency
  4. Unworked or worked with coral
  5. Postal baggage transported under Department of posts
  6. Used personal and household effects
  7. LPG is exempted under certain conditions
  8. Curd, Lassi, and buttermilk
  9. Vegetables and Fruits
  10. Unprocessed tea leaves and unroasted coffee beans
  11. Salt
  12. Meat
  13. Cereals
  14. Live animals, plants, and trees
  15. Unbranded rice and wheat flour

There might be certain terms and conditions where the transportation of goods is required.

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