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E-way bill exempted goods list

E Waybill is required for the movement of goods if the value of goods exceeds Rs 50000. However, certain goods are exempted from e-way bill rules. The movement of exempted goods does not require a generation of e waybill.

List of exempted goods for e-way bill

 

1. Transportation of those goods laid down in the annexure to rules as specified below:

  • Liquefied petroleum gas for supply to household and non-domestic exempted category customers
  • Kerosene oil sold under 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
  • Jewelry, goldsmiths’ and silversmiths’ wares, and other articles
  • Currency
  • Used personal and household effects
  • Unworked and worked coral

2. Goods being transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel.

3. Goods being transported are not treated as supply under Schedule III of the Act (Schedule III consists of activities that would neither be a supply of goods nor service like service of an employee to an employer in the course of his employment, functions performed by MP, MLA, etc.)

4. Goods transported are empty cargo containers

5. Goods, other than de-oiled cake, being transported are specified in notification No. 2/2017– Central Tax (Rate) dated the 28th June 2017. A few of the goods that are included in the above notification are as follows:

  • Curd, lassi, buttermilk
  • Fresh milk and pasteurized milk not containing added sugar or other sweetening matter
  •  Vegetables
  •  Fruits
  •  Unprocessed tea leaves and unroasted coffee beans
  •  Live animals, plants, and trees
  •  Meat
  •  Cereals
  •  Unbranded rice and wheat flour
  •  Salt
  •  Items of educational importance (books, maps, periodicals)

6. Goods exempted under notification No. 7/2017– Central Tax (Rate) dated 28th June 2017 (supply by CSD to unit run canteens and authorized customers) and notification No. 26/2017– Central Tax (Rate) dated 21st September 2017 (consists of heavy water and nuclear fuels)


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TaxGyata Team

TaxGyata Team