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Rule 138 of CGST Rules 2017 has prescribed certain supplies where generation and carriage of E-Way Bill not required. For the purpose of transportation of these supplies, person in-charge of the conveyance carrying such goods must have ‘Tax Invoice’ or ‘Bill of Supply’ as prescribed in Rule 46, 46A, and 49. In case of such supplies, any other document will not be considered as valid document for transportation. (Refer Rule 55A of CGST Rules 2017)

Followings listed are those supplies where E-way Bill not required:-

(1) where the goods being transported are specified in Annexure (This annexure has 8 entries and is reproduced below);


(2) where the goods are being transported by a non-motorised conveyance;


(3) 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;


(4) 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;


(5) Goods (other than de-oiled cake) exempted from GST as mentioned in Exemption Schedule vide Notification no. CGST-R-02-2017 as amended from time to time. (A complete list provided below in respect of exemption notifications)


(6) Where goods being transported are not treated as Supply under Schedule – III of the CGST Act 2017.


(7) Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;


(8) Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;


(9) Where empty cargo containers are being transported;


(10) where the goods are being transported upto 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.


(11) 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;


(12) Where the goods being transported are transit cargo from or to Nepal or Bhutan;


(13) 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;


(14) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply




Following is the list of goods being provided as annexure under Section 138(14)(a) via notification no. CGST-3/2018 dtd 23.01.2018. This list contains 8 entries and is applicable from 01.02.2018.

ANNEXURE 
[(See rule 138 (14)] 
S. No.  Description of Goods
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 Exemption Notifications:-

Sr. No. Notfn No.
(N/N)
Date of Notfn Topic PDF file
1 02/2017 28.06.2017 CGST Exemption Schedule for goods notified CGST-R-02-2017
2 12.07.2017 Corrigendum 1 to N/N 02/2017  Corri (1)-02-2017
3 27.07.2017 Corrigendum 2 to N/N 02/2017 Corri (2)-02-2017
4 28/2017 22.09.2017 Amendment in CGST Exemption Schedule for goods  CGST-R-28-2017
5 35/2017 13.10.2017 Amendment in CGST Exemption Schedule for goods  CGST-R-35-2017
6 42/2017 14.11.2017 Amendment in CGST Exemption Schedule for goods  CGST-R-42-2017
7 07/2018 25.01.2018 Amendment in CGST Exemption Schedule for goods CGST-R-7/2018

Comments

    1. No, E-way bill not required for transportation of Used household and personal effects. Please refer entry no. 153 of the above table

  1. Is e way bill required for the railway rakes carrying coal , as I was informed that it was dispensed with it

    1. Where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill is produced to them, at the time of delivery

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