Exceptions to e-way bill requirement ? || Goods of Transport for which E-Way Bill is not required (CGST Rules) || CGST Rules rule 138 (14)

No e-way  bill  is required to be generated  [CGST Rules rule 138 (14)]

No e-way bill is required to be generated in following cases :-

• (a). where the goods being transported are specified in Annexure; [(See rule 138 (14)]                                                        
• (b). where the goods are being transported by a non-motorised conveyance;(Example of “Non-motorsed Transporation” :- Small-wheeled transport, cycle rickshaws, skates, skateboards, push scooters and hand carts, wheelchair travel, lorry Etc.)
• (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;
• (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 GST Rules  in that particular State or Union territory;
•  (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   published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),  vide  number  G.S.R 674  (E)  dated  the  28th  June,  2017  as  amended from  time  to   time;
• (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;       
• (g). where the supply of goods being transported is treated as no supply under Schedule III of the Act;
• (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;
•  (i)  where the goods being transported are transit cargo from or to Nepal or Bhutan;
•  (j)  where  the  goods  being  transported  are  exempt  from  tax  under  notification  No.7/2017-Central Tax (Rate), dated 28th  June 2017 published in the Gazette of India, Extraordinary,   Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the  28th  June,  2017  as  amended  from  time  to  time  and  notification  No.  26/2017- Central  Tax  (Rate),  dated  the  21st   September,  2017  published  in  the  Gazette  of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st  September, 2017 as  amended  from time to time;
• (k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
• (l)  where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
• (m) where empty cargo containers are being transported; and
• (n) where  the  goods  are  being transported  up to  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.

ANNEXURE  [(See rule 138 (14)] (Goods Exempted From E-Way bill)

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