The GST Law has changed the entire game of trade in the country and traders are fast moving towards full compliance with GST to avoid penalty. One of the motives behind the implementation of GST was to ensure transparency in the trade activities and movements of goods and services in the country.

The govt. also introduced e-Way Bill to ensure full transparency. An e-Way Bill is like a challan which is to be generated on the official portal which contains the details of both the supplier and receiver of goods along with the details of consignment.

In case the goods which are being moved do not require the generation of e-Way Bill you must carry a copy of the tax invoice or a bill of supply according to the provisions of law in your state. e-Way Bill is one of the smartest moves taken by the government to curb the tax evasion by unscrupulous traders.

Goods that do not require e-Way Bills

Not all the goods come under the purview of E–Way Bill. This has been done by the government to make trade easy and catalyze the movement of goods. Here is a consolidated list of goods that are exempted from e-Way Bill:

•       LPG gas for supply to various households.

•       Postal baggage being carried by the Postal Department and Kerosene oil being sold under Public Distribution Scheme.

•       Natural or cultured pearls, precious and semi-precious stones and various precious metals.

•       Jewelry, articles, and wares are belonging to goldsmiths and silversmiths.

•       Aviation turbine fuel, diesel and petrol, and alcoholic liquor being moved for consumption by the people.

•       Goods not recognized as supply under the Schedule III of the Act.

•       Movement of empty cargo containers.

•       Curd, Lassi, Buttermilk, Fresh Milk, Pasteurized Milk, Fruits and Vegetables, Meats, Cereals, and Salt.

Transactions that do not require e-Way Bills

•       If the goods are valued less than Rs.50000, then the e-Way Bill become optional.

•       If the mode of transport is through bullock carts or horses.

•       Goods that are transported to/from Nepal or Bhutan.

Please note that there are many other cases in which the e-Way Bills are not required and the laws can change from time to time. Hence, it is advisable to refer to the official portal of GST to find the complete list of goods that do not come under the scanner of e-Way Bill generation.