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, Liquified 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.
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 28.06.2017 ( exempted from GST ) which includes live animals, unfrozen meat, fish , Fresh Milk, curd, lassi, unbranded paneer ,fresh fruits, vegetables, Unbranded rice, flour , all goods of seed quality, salt , bread , firewood, newspaper, Mannnually operated or Animal driven agri implements, Handloom etc.
E-way bill not required for goods which are treated as no supply under Schedule III of the CGST Act.
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