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GST e-Way bill must be generated for any transport of goods within India wherein the value of the consignment is over Rs.50,000.

When an E-way Bill Generation is required ?

Every registered person who causes movement of goods of consignment value exceeding Rs.50000/-

(i). in relation to a supply; or

(ii). for reasons other than supply; or

(iii). due to inward supply from an unregistered person.

| Read Also : How to Register on e-Way Bill Portal

When an E-way Bill Generation is not required ?

  • An eway bill is not required for transport of goods when the goods have been exempted from an eway bill generation
  • when the goods are transported by a non-motorised conveyance.
  • when goods are 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.

List of Goods exempted from an E-way bill requirement 

  1. Live asses, mules and hinnies
  2. Live bovine animals
  3. Live swine
  4. Live sheep and goats
  5. Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
  6. Other live animal such as Mammals, Birds, Insects
  7. Meat of bovine animals, fresh and chilled.
  8. Meat of bovine animals frozen [other than frozen and put up in unit container]
  9. Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
  10. Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
  11. Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
  12. 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]
  13. Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
  14. Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
  15. 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]
  16. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
  17. 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
  18. Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
  19. Live fish.
  20. Fish, fresh or chilled, excluding fish fillets and other fish meat of heading.
  21. Fish fillets and other fish meat (whether or not minced), fresh or chilled.
  22. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
  23. Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
  24. Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
  25. Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
  26. Curd; Lassi; Butter milk
  27. Chena or paneer, other than put up in unit containers and bearing a registered brand name;
  28. Birds’ eggs, in shell, fresh, preserved or cooked
  29. Natural honey, other than put up in unit container and bearing a registered brand name
  30. Human hair, unworked, whether or not washed or scoured; waste of human hair
  31. All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
  32. All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
  33. Semen including frozen semen
  34. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
  35. Potatoes, fresh or chilled.
  36. Tomatoes, fresh or chilled.
  37. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
  38. Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
  39. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
  40. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
  41. Cucumbers and gherkins, fresh or chilled.
  42. Leguminous vegetables, shelled or unshelled, fresh or chilled.
  43. Other vegetables, fresh or chilled.
  44. Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
  45. Dried leguminous vegetables, shelled, whether or not skinned or split.
  46. Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
  47. Coconuts, fresh or dried, whether or not shelled or peeled
  48. Brazil nuts, fresh, whether or not shelled or peeled
  49. Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
  50. Bananas, including plantains, fresh or dried
  51. Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
  52. Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
  53. Grapes, fresh
  54. Melons (including watermelons) and papaws (papayas), fresh.
  55. Apples, pears and quinces, fresh.
  56. Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
  57. 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.
  58. Peel of citrus fruit or melons (including watermelons), fresh.
  59. All goods of seed quality
  60. Coffee beans, not roasted
  61. Unprocessed green leaves of tea
  62. Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
  63. Fresh ginger, other than in processed form
  64. Fresh turmeric, other than in processed form
  65. Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
  66. Rye [other than those put up in unit container and bearing a registered brand name]
  67. Barley [other than those put up in unit container and bearing a registered brand name]
  68. Oats [other than those put up in unit container and bearing a registered brand name]
  69. Maize (corn) [other than those put up in unit container and bearing a registered brand name]
  70. Rice [other than those put up in unit container and bearing a registered brand name]
  71. Grain sorghum [other than those put up in unit container and bearing a registered brand name]
  72. Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
  73. Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
  74. Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
  75. Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
  76. Cereal grains hulled
  77. Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
  78. Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
  79. All goods of seed quality
  80. Soya beans, whether or not broken, of seed quality.
  81. Ground-nuts, not roasted or otherwise cooked, whether or not shelledor broken, of seed quality.
  82. Linseed, whether or not broken, of seed quality.
  83. Rape or colza seeds, whether or not broken, of seed quality.
  84. Sunflower seeds, whether or not broken, of seed quality.
  85. Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
  86. Seeds, fruit and spores, of a kind used for sowing.
  87. Hop cones, fresh.
  88. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
  89. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
  90. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
  91. 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.
  92. Lac and Shellac
  93. Betel leaves
  94. Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
  95. 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
  96. Pappad
  97. Bread (branded or otherwise), except pizza bread
  98. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
  99. Non-alcoholic Toddy, Neera including date and palm neera
  100. Tender coconut water other than put up in unit container and bearing a registered brand name
  101. Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
  102. Salt, all types
  103. Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
  104. Human Blood and its components
  105. All types of contraceptives
  106. All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
  107. Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
  108. Municipal waste, sewage sludge, clinical waste
  109. Plastic bangles
  110. Condoms and contraceptives
  111. Firewood or fuel wood
  112. Wood charcoal (including shell or nut charcoal), whether or not agglomerated
  113. Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
  114. Postal items, like envelope, Post card etc., sold by Government
  115. Rupee notes when sold to the Reserve Bank of India
  116. Cheques, lose or in book form
  117. Printed books, including Braille books
  118. Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
  119. Children’s picture, drawing or colouring books
  120. Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
  121. Silkworm laying, cocoon
  122. Raw silk
  123. Silk waste
  124. Wool, not carded or combed
  125. Fine or coarse animal hair, not carded or combed
  126. Waste of wool or of fine or coarse animal hair
  127. Gandhi Topi
  128. Khadi yarn
  129. Jute fibres, raw or processed but not spun
  130. Coconut, coir fibre
  131. Indian National Flag
  132. Human hair, dressed, thinned, bleached or otherwise worked
  133. Earthen pot and clay lamps
  134. Glass bangles (except those made from precious metals)
  135. Agricultural implements manually operated or animal driven 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.
  136. Amber charkha
  137. Handloom [weaving machinery]
  138. Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
  139. Parts of goods of heading 8801
  140. Hearing aids
  141. Indigenous handmade musical instruments
  142. Muddhas made of sarkanda and phool bahari jhadoo
  143. Slate pencils and chalk sticks
  144. Slates
  145. Passenger baggage
  146. Any chapter Puja samagri namely
    • Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, 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
  147. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
  148. Kerosene oil sold under PDS
  149. Postal baggage transported by Department of Posts
  150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
  151. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
  152. Currency
  153. Used personal and household effects
  154. Coral, unworked (0508) and worked coral (9601);

Source : Notification No.27 /2017 – Central Tax

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