Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 10 November 2018
Eway bill is not required as per item defined in annexure 14 of Rule 138, & As per Notification 12/2018 CT : No eway required in following
(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
vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to
time;
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;
where the supply of goods being transported is treated as no supply under Schedule III
Hence Its not mandatory that no eway is required in all exempted goods , plz refer the Annexure 14 of rule 138