CA Sunil Kumar
(Chartered Accountant)
(4524 Points)
Replied 01 June 2018
E-way bill required to generate except specific goods exempted from eway bill.If in the list, goods which you are going to move is not mention, then you need to generate eway bill as value exceeds Rs.50000/-
Specific goods that are exempt from eway bill rules are:
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
Jewellery, goldsmiths’ and silversmiths’ wares and other articles
Currency
Used personal and household effects
Unworked and worked coral
Goods being transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel.
Goods being transported are not treated as supply under Schedule III of the Act (Schedule III consists of activities that would neither be 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.)
Goods transported are empty cargo containers
Goods, other than de-oiled cake, being transported are specified in notification No. 2/2017– Central tax (Rate) dated the 28th June, 2017. 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)
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)