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When is E-Way bill Not Required

Last updated at May 29, 2023 by

When is E-Way bill Not Required
1.If Value of goods including tax is upto 50000 (100000 for local sales in some states)            

2.In case of non-motorized transport of goods

3. No E-way bill for certain specified goods

  • 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
  1. Goods being transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine
  1. Goods being transported are not treated as supply under Schedule Ill of the Act (Schedule Ill 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.)
  1. Goods transported are empty cargo containers
  1. Goods, other than tie-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)

 

 

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Transcript

When is E-Way bill Not Required 1. If value of goods is less than 50000 2. In case of non-motorized transport of goods 3. No E-way bill for Certain Specified Goods  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 2. Goods being transported are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel. 3. 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.) 4. Goods transported are empty cargo containers 5. 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)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.