Select cases enjoy E-way Bill exemption

Source: The Hitavada      Date: 03 Apr 2018 10:38:41


 

By CA Satish Sarda,

Finally from April 1, E-way Bill for inter-state movement of goods (location of the supplier and place of supply are in different states) has become mandatory. However, for intra-state movement of goods (location of the supplier and place of supply within same state) E-way Bill is going to be rolled out from May 1, 2018.


While there is a need to know about the E-way Bill rules in great detail, it is equally important to know when E-way Bill is not required, which is bound to save precious time and energy. In this article, let us understand all those cases, where the movement of goods does not warrant the generation of an E-way Bill irrespective of its value.


Cases where E-way Bill is not required: Where goods are being transported by a non-motorised conveyance, consignment value is less than Rs 50,000; movement of goods is taking place between unregistered supplier and unregistered recipient, where goods are being transported from the customs port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by customs, where goods are being transported under customs bond from an Inland Container Depot (ICD) or a Container Freight Station (CFS) to a customs port, airport, air cargo complex and land customs station , where goods are being transported under customs supervision or under customs seal, where goods are being transported from one customs station or port to another customs station or port, where goods are being transported as transit cargo from or to Nepal or Bhutan, where goods are being transported up to a distance of 20 km from the place of the business of the consignor to a weigh-bridge for weighing or from the weigh-bridge back to the place of the business of the said consignor.


However, in this case, the movement of goods has to be accompanied by a delivery challan, where goods are being transported by rail and the consignor of goods is the Central Government, State Governments or a local authority, where empty cargo containers are being transported, where movement of goods is being caused by Defence formation under the Ministry of Defence as a consignor or a consignee.


E-way Bill not required, where the following goods are transported, which are goods exempted from E-way Bill: Alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel, liquified petroleum gas for supply to household and non-domestic exempted category (NDEC) customers, kerosene oil sold under public distribution system (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.


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 28.06.2017 (exempted from GST) which includes live animals, unfrozen meat, fish, fresh milk, curd, lassi, unbranded paneer, fresh fruits, vegetables, unbranded rice, flour, all goods of seed quality, salt, bread, firewood, newspaper, manually operated or animal driven agri implements, handloom etc.


E-way Bill not required for goods which are treated as no supply under Schedule III of the CGST Act.
Where goods are transported for a distance lesser than 50 km within State: a) From place of business of the consignor to place of business of the transporter for further transportation or b) From place of business of the transporter to place of business of the consignee (only part A of EWB-01 is required to be filled). Businessmen (consigners/consignees) and transporters need to keep this E-way Bill exemption list in mind, so that they are aware about when to generate, and when not to generate the E-way Bill for movement of goods.

(The author is Past Chairman of ICAI, Nagpur Chapter and practising Chartered Accountant)