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List of Items Exempted from E-Way Bill


June 23, 2021

List Of Items Exempted From E Way Bill

List of Items Exempted from E-Way Bill

All GST registered business owners have to generate and keep e-way bills as they transport goods from one place to another if their consignment values are more than 50000 within the state or intrastate. The following list of items exempted from generating e-way bills.

E-way bill exemption of Items under GST

Live asses, mules, hinnies, live bovine animals, live swine, live sheep, and live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys, and guinea fowls got considered to be under e-way bill exempted list of items in live animals and live poultry. Other live animals such as Mammals, Birds, Insects have also exempted. For the transportation of these live animals and live poultry, an e-way bill is not required.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
101 Live asses, mules, and hinnies
102 Live bovine animals
103 Live swine
104 Live sheep and goats
105 Live poultry under fowls of the species Gallus domesticus such as ducks, geese, turkeys, and guinea fowls
106 Other live animals such as Mammals, Birds, Insects

E-way bill exempted list of items: Meat products, edible offal & fat contained meat products

The meat of bovine animals processed differently also comes under the category of exempted goods. Meat and edible offal of bovine animals and fat products from these animals which are processed differently are also categorized under the e-way bill exempted list of items.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
201 The meat of bovine animals, fresh and chilled
202 The meat of bovine animals frozen (other than frozen and put up in unit container)
203 The meat of swine, fresh, chilled or frozen (other than frozen and put up in unit container)
204 The meat of sheep or goats, fresh, chilled or frozen (other than frozen and put up in unit container)
205 The meat of horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container)
206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container)
207 Meat and edible offal, of the poultry of heading, fresh, chilled or frozen (other than frozen and put up in unit container)
208 Other meat and edible meat offal, fresh, chilled, or frozen (other than frozen and put up in unit container)
209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, or frozen (other than frozen and put up in unit container)
210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

E-way Bill Exempted list of Items: Marine Products or Seafood

Marine products or seafood including fish, shell seafood products, and aquatic products (all processed differently) are also exempted from generating e-way bills.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
3

Fish seeds, prawn/shrimp seeds whether or not processed, cured, or in a frozen state (other than goods falling under Chapter 3 and attracting 2.5%)

301 Live fish
302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
304 Fish fillets and other fish meat (whether or not minced), fresh or chilled
306 Crustaceans, whether in a shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled
307 Molluscs, whether in a shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and mollusks, live, fresh or chilled
308 Aquatic invertebrates other than crustaceans and mollusks, live, fresh or chilled

 

E-way Bill Exempted List of Items: Milk and Dairy products, Honey & Egg

Milk, dairy products, honey, and egg items are also categorized under the e-way bill exempted list of items. Therefore the generation of an e-way bill is not mandatory.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
401 Fresh milk and pasteurized milk, including separated milk, milk, and cream, not concentrated matter, excluding Ultra High Temperature (UHT) milk nor containing added sugar or other sweetening
403 Curd; Lassi; Buttermilk
406 Chena or paneer, other than put up in unit containers and bearing a registered brand name
407 Birds' eggs, in shell, fresh, preserved or cooked
409 Natural honey, other than put up in a unit container and bearing a registered brand name

E-way bill exempted list of items: Human hair, animal horns/ bones, animal body parts, organic fertilizers, and semen

Human hair, animal horns/ bones, animal body parts, organic fertilizers, and semen are regarded to be among the e-way bill exempted list of items. So these items could be transported without e-way bills.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
501

Human hair, unworked, whether or not washed or scoured; waste of human hair

506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products
0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails, and beaks; antlers; etc.
511 Semen including frozen semen

E-way bill exempted list of items: Live trees, plants, fruits, vegetables, coconut, nuts, banana items, and dry fruits.

Live tree; parts of trees like bulbs, roots, edible items like fruits, vegetables, coconut, nuts, bananas, and dry fruits come under the e-way bill exempted category.  Transportation is much easier as e-way is not required to be produced along with it.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
6 Live trees and ornamental foliage other plants; bulbs, roots and the like; cut flowers and
701 Potatoes, fresh or chilled
702 Tomatoes, fresh or chilled
703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
707 Cucumbers and gherkins, fresh or chilled
708 Leguminous vegetables, shelled or unshelled, fresh or chilled
709 Other vegetables, fresh or chilled
712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
713 Dried leguminous vegetables, shelled, whether or not skinned or split
714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith
801 Coconuts, fresh or dried, whether or not shelled or peeled, Brazil nuts, fresh, whether or not shelled or peeled
802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
803 Bananas, including plantains, fresh or dried
804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh
805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, Wilkins and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus Limonum), and limes (Citrus aurantifolia, Citrus latifolia), fresh

806 Grapes, fresh
807 Melons (including watermelons) and papaws (papayas), fresh
808 Apples, pears, and quinces, fresh
809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh
814 Peel of citrus fruit or melons (including watermelons), fresh

E-way Bill Exempted list of Items: Grocery items

Grocery items such as turmeric, ginger, cereals like Wheat, meslin, , barley, rye, oats, maize, corn, grains, wheat, flours, rice, cereal groats, meal, pellets, flours (different types) are also categorized under e-way bill exempted list of items.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
9 All goods of seed quality
901 Coffee beans, not roasted
902 Unprocessed green leaves of the tea
909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries (of seed quality)
0910 11 10 Fresh ginger, other than in the processed form
0910 30 10 Fresh turmeric, other than in the processed form
1001 Wheat and meslin (other than those put up in a unit container and bearing a registered brand name)
1002 Rye (other than those put up in a unit container and bearing a registered brand name)
1003 Barley (other than those put up in a unit container and bearing a registered brand name)
1004 Oats (other than those put up in a unit container and bearing a registered brand name)
1005 Maize / Corn (other than those put up in a unit container and bearing a registered brand name)
1006 Rice (other than those put up in a unit container and bearing a registered brand name)
1007 Grain sorghum (other than those put up in a unit container and bearing a registered brand name)
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi (other than those put up in a unit container and bearing a registered brand name)
1101 Wheat or meslin flour (other than those put up in a unit container and bearing a registered brand name)
1102 Cereal flours other than wheat or meslin, maize (corn) flour, Rye flour, etc. (other than those put up in a unit container and bearing a registered brand name)
1103 Cereal groats, meal, and pellets (other than those put up in a unit container and bearing a registered brand name)
1104 Cereal grains hulled
1105 Flour, of potatoes (other than those put up in a unit container and bearing a registered brand name)
1106 Flour, of the dried leguminous vegetables i.e. pulses (other than guar meal and guar gum refined split), of sago or of roots or tubers or of the products of tamarind, of singoda, mango flour, etc. (other than those put up in a unit container and bearing a registered brand name)

E-way Bill Exempted list of Items: Seed Related Plants and Products

Seed related plants and products like soybeans, groundnuts, linseed, Rapier colza seeds, sunflower seeds, other oil seeds , hop cones , plant parts , locus beans etc. come under exempted list of e-way bill.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
12 All goods of seed quality
1201 Soya beans, whether or not broken, of seed quality
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality
1204 Linseed, whether or not broken, of seed quality
1205 Rape or colza seeds, whether or not broken, of seed quality
1206 Sunflower seeds, whether or not broken, of seed quality
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality
1209 Seeds, fruit and spores, of a kind used for sowing
1210 Hop cones, fresh
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for an insecticidal, fungicidal or similar purpose, fresh or chilled
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed, or in the form of pellets
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches, and similar forage products, whether or not in the form of pellets
1301 Lac and Shellac

E-way Bill Exempted List of Items: Household Items & Animal Feeds

Some household items like jaggery, betel leaves, puffed rice, pappad, breakwater, tender coconut water, salt, and feeds are regarded to be among the e-way bill exempted list of items.

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
1404 90 40 Betel leaves
1701 or 1702 Jaggery of all types including Cane Jaggery (Gur) and Palmyra Jaggery
1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
1905 Pappad, Bread (branded or otherwise), except pizza bread
2201 Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in a sealed container), Non-alcoholic Toddy, Neera including date and palm neera
2202 90 90 Tender coconut water other than put up in a unit container and bearing a registered brand name
2302, 2304,2305, 2306,2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran, and de-oiled cake
2501 Salt, all types
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002

Miscellaneous items which are also Exempted from generating E-way Bills

Chapter / Heading / Sub-heading / Tariff item The E-Way Bill Exempted Items
3002 Human Blood and its components
3006 All types of contraceptives
3101 All goods and organic manure (other than put up in unit containers and bearing a registered brand name)
3304 Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta
3825 Municipal waste, sewage sludge, clinical waste
3926 Plastic bangles
4014 Condoms and contraceptives
4401 Firewood or fuelwood
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
4817 / 4907 Postal items, like an envelope, Post card etc., sold by Government
48 / 4907 Rupee notes when sold to the Reserve Bank of India
4907 Cheques, lose or in book form
4901 Printed books, including Braille books
4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
4903 Children's picture, drawing or colouring books
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
5001 Silkworm laying, cocoon
5002 Raw silk
5003 Silk waste
5101 Wool, not carded or combed
5102 Fine or coarse animal hair, not carded or combed
5103 Waste of wool or of fine or coarse animal hair
52 Gandhi Topi, Khadi yarn
5303 Jute fibres, raw or processed but not spun
5305 Coconut, coir fibre
63 Indian National Flag
6703 Human hair, dressed, thinned, bleached or otherwise worked
6912 00 40 Earthen pot and clay lamps
7018 Glass bangles (except those made from precious metals)
8201 Agricultural implements manually operated or animal drove i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry
8445 Amber charkha
8446 Handloom (weaving machinery)
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
8803 Parts of goods of heading
9021 Hearing aids
92 Indigenous handmade musical instruments
9603 Muddhas made of sarkanda and phool bahari jhadoo
9609 Slate pencils and chalk sticks
9610 00 00 Slates
9803 Passenger baggage
Any chapter Puja samagri namely - Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (a mixture of cow dung, desi ghee, milk and curd), Sacred thread (commonly known as yagnopavit), Wooden khadau, Panchamrit, Vibhuti sold by religious institutions, Unbranded honey, Wick for Diya, Roli, Kalava (Raksha sutra), Chandantika
Other     

Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) 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

Coral, unworked and worked coral

Cases it is not necessary to Generate E-way Bill

  1. In case, goods transported, are not regarded as supply under Schedule III of the Act (Schedule III consists of activities that would neither be the supply of goods nor service such as service of an employee to an employer during the period of  his employment, duties performed by MP, MLA, etc.)
  2. Also, if the goods transported are under the category of empty cargo containers.
  3. Postal baggage transported by the Department of Posts

Transactions Exempted from E-way Bill

  • E-way bill is not mandatory for goods of value less than 50000 (except in some cases like the movement of handicraft goods and movement of goods for interstate job work where e-way bill is required).
  • In the case of goods being transported via a non-motorized medium of transport.eg: (Horse carts or manual carts)
  • In the case of goods being transported
  1. From the seaport, airport, air cargo complex, and land customs station to an inland container depot (ICD) or a container Freight Station (CFS) for getting clearance by customs.
  2. Transportation from ICD to CFS to a customs port, airport, air cargo, etc. under customs bond.
  3. Transportation under customs bond from one customs port/station to another one.
  4. Goods transported under the supervision of customs or customs seal.
  • In case of goods being transported within a notified area.
  • Transit cargo transported from/to Nepal/Bhutan
  • In case of goods being transported to a weighbridge within 20 Kms and returning to the place of business being covered under a delivery challan.
  • Goods being transported by rail where the consignor of goods is the central Government, State Government or a Local Authority
  • Goods being transported to/from the Defence Ministry

Documents to keep in case E-way Bill is Not Needed

As the E-way bill tracks the movement of goods and checks the tax evasion at various places, the validity of the e-way bill depends on the distance traveled by the goods. In certain circumstances The Commissioner may require the transporters to carry the tax invoice or the bill of supply according to GST laws or a Delivery Challan (DC) in cases where movement of goods is for other than supply, transportation of job work, and transportation of liquid gas etc. Instead of an E-way bill:

Read More

What is E-way Bill?

How to Generate Consolidated E-way Bills?

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