List of Goods Exempted from e-way bill
| E-way Bill system has been rolled out for Interstate movement of goods as well as the intrastate movement of goods in some states Andhra Pradesh, Arunachal Pradesh, Bihar, Haryana, Jharkhand, Karnataka, Kerala, Puducherry(UT), Sikkim, Tamil Nadu, Telangana, Uttar Pradesh, and Uttarakhand w.e.f. 01.02.2018.
The Government of India has issued a list of goods which are exempted from E way Bill system or Waybill is not required for the movement of these goods vide Notification No. 3/2018–Central Tax dated 23rd January 2018,
Conditions in which Eway Bill is not required
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are 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 the movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28thJune, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III of the Act.
Explanation. – The facility of generation and cancellation of the e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
| S. No. |
Description of Goods |
| (1) | (2) |
| 1. | Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers |
| 2. | Kerosene oil sold under PDS |
| 3. | Postal baggage transported by Department of Posts |
| 4. | Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) |
| 5. | Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) |
| 6. | Currency |
| 7. | Used personal and household effects |
| 8. | Coral, unworked (0508) and worked coral (9601)”; |
List of Goods Exempted from the e-way bill was amended recently by the government and many items have been removed.