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Ewaybill for exempted goods

Nakul Agarwal (18 Points)

21 June 2019

Do I required to generate Ewaybill for exempted goods

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Deepak Gupta (CA Student) (15922 Points)
Replied 22 June 2019

No EWB is required to be generated in respect of exempt goods and situations under Rule 138(14).

Summary of ‘no EWB’. Courtesy: ICAI E-Publication

NO EWB REQUIRED	Short Notes
(a) where the goods being transported are specified in Annexure;	8-items listed in Annexure
(b) where the goods are being transported by a non-motorised conveyance;	Non-motorized conveyance
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;	Port-to-Port transfers (for customs clearance)
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;	State-list of EWB exemption
(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;	Goods exempt from GST also exempt from EWB
(f) 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;	6-items of non-GST goods
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;	Schedule III items
(h) where the goods are being transported— (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal;	Transport under Customs control
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;	Transit cargo (Nepal/Bhutan)
(j) where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 and notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017;	Transport between CSD Canteens and Nuclear Power Corporation
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;	Transport under MoD control/formation
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;	Rail-transport ‘by’ Government or LA
(m)where empty cargo containers are being transported; and	Empty cargo containers
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.	Weighment and back (less than 20 kms)
(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.	Empty LPG cylinders (other than supply)