When is e-way bill not required

If you want to know when is EWB not required, here are the following scenarios:

  • Where goods are being transported by a non-motorised conveyance
  • Where goods are being transported from the customs port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by customs
  • Where goods are being transported under customs bond from an Inland Container Depot (ICD) or a Container Freight Station (CFS) to a customs port, airport, air cargo complex and land customs station
  • Where goods are being transported under customs supervision or under customs seal
  • Where goods are being transported from one customs station or port to another customs station or port
  • Where goods are being transported as transit cargo from or to Nepal or Bhutan
  • Where goods are being transported up to a distance of 20 KMs from the place of the business of the consignor to a weigh-bridge for weighing or from the weigh-bridge back to the place of the business of the said consignor. However, in this case, the movement of goods has to be accompanied by a delivery challan
  • Where goods are being transported by rail and the consignor of goods is the Central Government, State Governments or a local authority
  • Where empty cargo containers are being transported
  • Where movement of goods is being caused by defence formation under the Ministry of Defence as a consignor or a consignee
  • E-way bill not required, where the following goods are transported, which are goods exempted from e-way bill:
    • Alcoholic liquor for human consumption
    • Petroleum crude
    • High speed diesel
    • Motor spirit (commonly known as petrol)
    • Natural gas
    • Aviation turbine fuel
    • Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
    • Kerosene oil sold under public distribution system (PDS)
    • Postal baggage transported by Department of Posts
    • Natural or cultured pearls and precious or semi-precious stones
    • Precious metals and metals clad with precious metal
    • Jewellery, goldsmiths’ and silversmiths’ wares and other articles
    • Currency
    • Used personal and household effects
    • Coral, unworked and worked coral
    • Goods, apart from de-oiled cake, which are exempt from tax under notification no. 7/2017 and notification no. 26/2017 under Central Tax, which are subject to amendment from time to time
    • E-way bill not required for goods which are treated as no supply under Schedule III of the CGST Act
    • Goods exempted from e-way bill under Rule 138 (14) in the respective State / Union Territory GST rules – i.e. list of 153 items exempt from e-way bill, including most items for household and daily use

Businesses and transporters will thus need to keep this e-way bill exemption list in mind, so that they are aware about when to generate, and when not to generate the e-way bill for movement of goods.