June 23, 2021
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.
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 |
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 |
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 |
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 |
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 |
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 |
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) |
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 |
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 |
| 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 |
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:
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