E-way bill isn't required to be generated within the following cases: a) Transport of products as laid out in Annexure to Rule 138 of the CGST Rules, 2017 which is reproduced below: S/No. Description of products 1 Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with valuable (Chapter 71) 5 Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6 Currency 7 Used personal and household effects 8 Coral, unworked (0508) and worked coral (9601)
b) Goods being transported by a non-motorised conveyance;
c) Goods being transported from the 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 products within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
e) where the products, aside from de-oiled cake, being transported are laid out in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 f) where the products being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly referred to as petrol), gas or aviation turbine fuel; and g) where the products being transported are treated as no supply under Schedule III of the Act.
The transporter involves know the EWBs assigned to him by the taxpayers for transportation, in one among the subsequent ways:
The supplier or the recipient can view an equivalent from either of the subsequent options: