Eway bill

Dear Friends

Rule 138(14)(b) of CGST rules says that no E-way bill is requried where the goods are being transported by a non-motorised conveyance.

My question is that if i am transporting diamonds worth crore of rupees through Rehri, rickshaw then do i not need to generate E-way bill?

the value is way beyond Rs. 50000.

regards

shivani

Replies (10)
Will you really do that?!!
Either way e-way bill not required for precious stones as per the schedule given in the e way bill rules

On plain reading of rule is is sure that you are correct and not required to generate EWB

but there were other discussions which I have refered link is as follows

https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=7807&kw=BASICS-OF-E-WAY-BILL

Please go throgh the same,

For proper and definate solution pay attention to words used 'Notwithstanding anything contained in this rule' (Rule 138 (14))

and rule 138(7) also

Within 10 km destination there is no need to generate E Way Bill... Goods valoue does not matter

 

@ sujit naha, this is no where written in the rules.

@ Mr. Zafar --- Please follow the terms & conditions of E-way Bill Generation procedure... main things 1) No need if destination under 10 km 2) No need if Non Motor Vehicle 3) No need for some Specefic goods

Can you quote the specific rule? Content on the internet is not always correct.

@ Altamush

No i wont really do that laugh

@ Rakesh

I coudnt find anything useful in the article u referred. Its just an opinion of Mr. Anil Anikhindi that EWB is required even in case of non-motorised if the value is more than Rs. 50000. Opinions mean nothing if not backed by law.

@ Sujit

I do not find anywhere in EWB Rules that you do not need to generate EWB within 10km though certain relaxation is provided regarding you need not update conveyance details etc but it DOES NOT say that you dont need to generate EWB at all.

Can you please quote the specific rule forming basis of your statement.

 

I feel its just something that has been overlooked by law makers or someone please tell what i am missing ! 

regards

shivani

Link which I have provided was for ref. purpose it was not a solution to your problem

For 10KM criterial (which is for Consignor and transporter) refer following link

https://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-30Aug2017.pdf;jsessionid=B64959014E0A9203ACDE7DAC08D1A2EB

Your question/ doubt is correct,

but as per definition of Motor vehicle provided by CGST Act Motor Vehicle : '---- but does not include a vehicle running upon fixed rails'  so does it mean that rail ways are not vehicles

 

 

Hi anyone could please solve the query

goods of the value exceeding Rs. 50000 if transported in a non-motorised say rickshaw, will it require to generate EWB ! 

goods worth crore in value can be easily transported by just carrying them in your pocket (diamonds for eg), does this require EWB?

regards

shivani

@ Rakesh

no doubt concerning rail as EWB rule covers railways specifially.

Better to go for Advance Ruling

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