No e-way bill is required to be generated [CGST Rules rule 138 (14)]
No e-way bill is required to be generated in following cases :-
- (a). where the goods being transported are specified in Annexure; [(See rule 138 (14)]
- (b). where the goods are being transported by a non-motorised conveyance;(Example of “Non-motorsed Transporation” :- Small-wheeled transport, cycle rickshaws, skates, skateboards, push scooters and hand carts, wheelchair travel, lorry Etc.)
- (c). 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;
- (d). in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory GST Rules in that particular State or Union territory;
- (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 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (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;
- (g). where the supply of goods being transported is treated as no supply under Schedule III of the Act;
- (h). where the goods are being transported—
- (i) 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, or
- (ii) under customs supervision or under customs seal;
- (i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
- (j) where the goods being transported are exempt from tax under notification No.7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;
- (k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
- (l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
- (m) where empty cargo containers are being transported; and
- (n) where the goods are being transported up to a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
ANNEXURE [(See rule 138 (14)] (Goods Exempted From E-Way bill)
| S.No | Description of Goods (Goods Exempted From E-Way bill) |
| 1. | Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers |
| 2. | Kerosene oil sold under PDS (Goods Exempted From E-Way bill) |
| 3. | Postal baggage transported by Department of Posts (Goods Exempted From E-Way bill) |
| 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) (Goods Exempted From E-Way bill) |
| 6. | Currency (Goods Exempted From E-Way bill) |
| 7. | Used personal and household effects (Goods Exempted From E-Way bill) |
| 8. | Coral, unworked (0508) and worked coral (9601)”; (Goods Exempted From E-Way bill) |
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