EXEMPTION TO E-WAY BILL REQUIREMENT – PART II

[Mr. M. GOVINDARAJAN]

Exemption under Notification 07/2017-Central Tax (Rate)

The Central Government vide Notification No.07/2017-Central Tax (Rate), dated 28.06.2017 exempted the following goods from the levy of GST-

• Any Chapter - The supply of goods by the CSD to the Unit Run Canteens;
• Any Chapter - The supply of goods by the CSD to the authorized customers;
• Any Chapter - The supply of goods by the Unit Run Canteens to the authorized customers

Rule 138 (14) (j) exempted the goods notified in Notification No.07/2017-Central Tax (Rate) from the e-way bill requirement.

Exemption under Notification No. 26/2017-Central Tax (Rate)

The Central Government granted exemption, vide Notification No.26/2017-Central Tax (Rate), dated 21.09.2017, intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable.

Rule 138 (14) (j) exempted the goods notified in Notification No.07/2017-Central Tax (Rate) from the e-way bill requirement.

Exemption to Non supply under Schedule III to the Act

Schedule III to the Act deals with the activities or transactions which shall not be treated as a supply of goods-

• transportation of the deceased.
• Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
• Actionable claims, other than lottery, betting and gambling.

Rule 138 (14) (g) granted exemption the above supply from complying with the requirement of e-way bill.

Goods exempted by States from the requirement of E-way bill

Chhattisgarh

Vide Notification No.  F 10-31/2018/CT/V (46), dated 19.06.2018 the Chhattisgarh Government exempted the following goods from the e-way bill procedure with effect from 19.06.2018-

S. No	Description of Goods	Chapter/Heading/Sub- heading/Tariff item
(1)	(2)	(3)
1	Vegetable and Edible Oil	1507 to 1518
2	Confectionery	1704
3	Pan Masala	2106-90-20
4	tobacco and tobacco products	2402, 2403
5	Sheets for veneering, Laminated Sheet, Particle board, Fibre board. Plywood	4408, 4410, 4411, 4412
6	Tiles and other ceramic products	6901, 6904 to 6907, 6910
7	Iron and Steel, Articles of Iron and Steel	7201 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324
8	Electrical & Electronic goods	Chapter 85, Chapter 90
9	Parts and accessories of Motor vehicles and other vehicles	8708, 8714
10	Furniture	9403
11	Mineral waters and aerated waters, beverages	2201.22
12	Footwear	Chapter 64
13	Cement and Cement products	2523, 6810,6811
14	Aluminum and Aluminum products	7601, 7604 to 7610, 7614 to 7616
15	Machinery, mechanical appliances and Parts thereof	8414, 8415, 8418, 8419, 8422, 8450, Chapter 85, Chapter 90

Goa

Vide NOTIFICATION NO.CCT/26-2/2018-19/36, dated 28.05.2018, the Goa Government notified that hat no E-Way Bill is required to be generated for intra-State movement of all goods within the whole of the territory of State, except for the following 22 goods of consignment value exceeding rupees fifty thousand:-

1. Iron and Steel.

2. Ferrous and Non-ferrous Metal and Scrap thereof.

3. All types of Wall and Flooring Tiles.

4. Processed Tobacco and Products thereof.

5. Cigarette, Gutkha and Pan Masala.

6. All types of Plywood, Block Board, Decorative and Laminated Sheets.

7. Coal including Coke in all its forms.

8. Timber and Timber products.

9. Cement and all types of Cement products.

10. Marble and Granite.

11. Kota Stones.

12. Naphtha.

13. FMCG.

14. Namkins & Sweetmeats.

15. I.T. products.

16. Electronic Goods.

17. Pipes & Fittings of all kinds.

18. Plumbing & Sanitary items.

19. Cashew Nuts.

20. Electrical Goods.

21. Readymade Garments.

22. Furniture of all kinds.

Gujarat

Vide Notification No. GSL/GST/RULE-138(14)/B.12, dated 11.04.2018, the Commissioner of State Tax, Gujarat State hereby notifies that no E-Way Bill is required to be generated for intra-city movement as well as intra-state movement of all goods within whole of the territory of the State except for intra-state movement within whole of the territory of the State of following 19 goods of consignment value exceeding fifty thousand rupees-

 1. All kinds of edible oils

2. All kinds of taxable Oil seeds

3. All kinds of oil cakes

4. Iron and Steel

5. Ferrous and Non-ferrous metal and scrape thereof

6. Ceramic tiles

7. Brass parts and Brass items

8. Processed Tobbaco and products thereof

9. Cigarette, Gutkha and Pan Masala

10. All types of Yanrs

11. All types of Plywood, Block board, Decorative and Laminated Sheets

12. Coal including Coke in all its forms

13. Timber and Timber products

14. Cement

15. Marble and Granite

16. Kota Stones

17. Naphtha

18. Light Diesel Oil

19. Tea (in leaf or powder form)

Himachal Pradesh

Vide Notification No. 12-4/78-EXN-TAX, DATED 1-5-2018, the Commissioner of State Tax, Himachal Pradesh hereby notifies that no E-Way Bill shall be required for intra-state movement of goods within the state of Himachal Pradesh except for intra-state movement of following 17 goods of consignment value exceeding fifty thousand rupees-

1.            All kinds of soft drinks including aerated drinks

2.            Iron and steel

3.            Edible oils

4.            Ferrous & non- ferrous metals including sections & scrap thereof

5.            Marble, granite & Kota Stone

6.            Timber & timber products

7.            Sugar

8.            Processed tobacco & products thereof

9.            Cigarette, Gutkha & Pan Masala

10.          Furniture including upholstered furniture

11.          All kinds of tiles including roofing tiles, ceramic tiles & paver blocks

12.          All kinds of bricks

13.          Plywood and sun mica

14.          Electrical items

15.          All kinds of drugs & medicines

16.          Sanitary goods including fitting thereof

17.          Readymade garments & hosiery products

Jharkhand

Vide Notification No. S.O. - 33 Dated - 31st March, 2018, the Commissioner notified that the provisions of rules 138 so far as they relate to generation of e-way bill, in respect of movement of the goods stated in column (3) of the Table below and within such area as mentioned in column (2) of the said Table shall not apply for the period starting from 1st April, 2018 till further order.

Table

Sl.No.	Area	Particulars
(1)	(2)	(3)
1.	Whole of the State of Jharkhand	Goods Covered under- (a) Schedule – I, II, III, IV, V and Schedule – VI of Notification No. 1/2017, State tax (Rate), published in the official Gazette, Extraordinary, vide S.O. 31 dated 29th June 2017, as amended from time to time. (b) Notification No. 2/2017, published in the official Gazette, Extraordinary, vide S.O. 32 dated 29th June 2017, as amended from time to time.

Kerala

Vide Notification No. 3/2018 – State Tax,  dated 14.05.2018, the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in column (5), are exempted from the requirement of e-Way Bill.

Sl. No.	Description of goods	Area of movement	Value of goods	Conditions
1	2	3	4	5
1	All goods	within the State	Irrespective of value	i. supply of such goods should be by a registered person using a sales van. ii. the documents prescribed under Rule 56(18) should be carried in the sales van.
2	Rubber latex, rubber sheets and rubber scrap, spices	within the State, and from the premises of the agriculturist to the registered business place of the taxable person.	Irrespective of value	The person who causes the movement of goods should be in possession of: i. delivery chalan prescribed under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017; or ii. invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be.
3	All goods	within the State; up to 25 KM from the registered business place of a taxable person from where the movement begins.	Irrespective of value	i.  the supply should be from the registered business place of a taxable person to an unregistered end customer ; and ii. the movement shall be accompanied by an invoice issued under Sec.31 of the Act.

Madhya Pradesh

Vide Notification No. FA-3-08/2018-1-V-(43), dated 24.4.2018 The Commissioner of State Tax Madhya Pradesh notified that No e-way bill shall be required to be generated for intra-state movement of goods in the State of Madhya Pradesh, except for the goods mentioned in column No. (2), with its Chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Madhya Pradesh and terminates within the area of any other district of Madhya Pradesh, subject to the condition that the consignment value for such goods exceeds Rs. fifty thousand-

TABLE

S.No.	Description of Goods	Chapter/Heading/Sub-heading/Tariff item
(1)	(2)	(3)
1.	Pan Masala	2106-90-20
2.	Confectionery	1704
3.	Plywood & Laminate Sheet	4412, 4408
4.	All Types of Iron and Steel	2502, Chapter 26 (Other than 2621), 7201 to 7217, 7301, 7303 to 7308, 7312 to 7318, 7320, 7326, 7415
5.	Edible Oil	1507 to 1518
6.	Auto parts	8714 (excluding 8713), 8708 (excluding 8701)
7.	Cigarette/tobacco and tobacco products	2402, 2403
8.	Electric & Electronic goods mentioned in the Chapter/HSN Codes	8412, 8415, 8418, 8419, 8422, 8423, 8443, 8450, Chapter 85, Chapter 90
9.	All types of Furniture mentioned in the chapter/HSN Codes.	Chapter 44, 9403
10.	Lubricants	2710
11.	Tiles, Ceramic Goods, Ceramic Blocks Ceramic Pipes etc.	6901, 6904 to 6907, 6910

Tamil Nadu

Vide Notification NO.09/2018 [RC.46/2018/TAXATION/AI, dated 31.05.2018, the Tamil Nadu Government  notifies that no e-way bill is required to be generated for the transport of following goods, for intra-State movement i.e., within the State of Tamil Nadu-

Sl. No.	DESCRIPTION
1	Agricultural implements manually operated or animal driven such as: I. Agricultural implements manually operated: (1) Crow bar (2) Spades (3) Sickles (4) Knives (5) Rotary hoes (6) Shovels (7) Hand operated sprayers and dusters (8) Kozhu (9) Koonthalam (10) Pick axe (11) Digging fork (12) Mammoty fork (13) Subsoil injector (14) Levellors (15) Hoes (16) Sledge hammer (17) Direct Paddy Seeder (18) Wet land weeder. II. Agricultural implements animal driven: (1) All makes of country ploughs (2) Kamalai Thoni (3) Thopporai Valayam (4) Iron water shifting cover (5) Levellers
2	Agricultural implements those powered or operated by tractors or power tillers as their parts and accessories, Sprayers, sprinklers and drip irrigation equipments including their parts and accessories.
3	Agricultural implements Bed Plough , Bund Former, Cage Wheel, Castor Shelter, Chaff Cutter, Channel Former, Chisel plough, Cultipacker, Cultivator, Disc harrow, Disc plough, Drag harrow, Groundnut Thresher, Multicrop Thresher, Paddy Combine Harvestor, Paddy Transplanter, Plough, Power Weeder, Ridger, Rotavator , Spike harrow, Subsoiler
4	Agriculture/Horticulture Machineries and Implements
5	Agriculture - Post - Harvest Technology and management machinery
6	Agriculture - Cotton Kapas plucker
7	Agriculture - Solar power pumpset
8	Aids and implements for differently abled persons such as : (1) Electrical hearing aids and hearing aid cords. (2) Simple spectacles sold to Government for distribution at Government Free Eye Camps. (3) Crutches, Wheel chairs, support sticks of all materials, prosthetics, artificial limbs and parts and three wheelers with or without motor used by physically handicapped person and cycle carriage for invalid persons. (4) Intra-ocular lenses. (5) Orthotics.
9	Aluminium domestic utensils not operated by pressure and electricity
10	Appalam, Pappad, Vadam, Vathal
11	Articles made of sea shells
12	Bhavani carpet and Bhavani mat
13	Bacterial culture for agriculture purpose, Organic manure and all kinds of seeds including green manure seeds excluding oil seeds.
14	Bagasse
15	Bangles other than those made of precious metals
16	Bun and Rusk ( branded or otherwise)
17	Broomsticks
18	Candies
19	Cart driven by animals and Hand carts
20	Chips, Mixture, Murukku (Unbranded)
21	Condemned tyres (not used for retreading)
22	Chillies and chilly powder, coriander and coriander powder, turmeric and turmeric powder, shikakai and shikakai powder, tamarind and asafetida (Hing) ( without brand name)
23	Coarse grains, paddy and rice including broken rice.
24	Copy books and student books
25	(i) Curd, lassi, butter-milk and separated milk. (ii) Butter
26	Cotton rope, Pulichakeerai rope and Braided cord.
27	Cotton seed husk, coconut husk and paddy husk.
28	Coconut coir pith
29	Cycle rickshaw (without motor)
30	Directly reconstituted milk.
31	Drugs and Medicines including their salts and esters and diagnostic test kits, specified in list I appended under serial number 180 and Formulations manufactured from the bulk drugs specified in the list 2 appended under the serial number 181 of Schedule I to the Tamil Nadu Govt. Notification No.II(2)/CTR/532 (d-4)/2017, dated 29-6- 2017 and Central Notification No. 01/2017-Central Tax (Rate), dated. 28-06-2017.
32	Earthern pot and pottery items
33	Electoral rolls
34	(i) Energy saving choolas (ii) Solar cookers (iii) Municipal waste conversion devices for producing energy.
35	Fishnet, fishnet fabrics, fishnet twine, fishing floats, fishing hooks, fishing lamps, fishing ropes, fishing swivels, fish seeds and prawn/shrimp seeds.
36	Fly Ash
37	Fresh vegetables including potatoes, tapioca and fresh fruits.
38	Gauze or bandage cloth
39	Goods which are used for agricultural/horticultural purposes, namely:- (a) Chemical Fertilizers (b) Insecticides, Pesticides, Rodenticides, Weedicides, Fungicides, Flerbicides and combinations thereof, Plant-growth promoters, Plant Nutrients, Micro Nutrients and Bio fertilizers.
40	Goods transported to Fair price shops/Tamil Nadu Civil Supplies Corporation Godowns/Public Distribution System Godowns.
41	Goods manufactured by Village blacksmiths and adisarakku items (1) Adi thanda (2) Angle Brackets (3) Arukamanai (4) Bed Bolt (5) Clamps used in pump sets (6) Door Chains (7) Door Jakki (8) Door Kundu (9) Door Pattas (10) Dosai Chatti (11) Ghamellas or Santhu Chatti (12) Keels (13) Keels used in pump sets (14) Kokki Bold (15) Kolu Pattai used in tractor (16) Kolu Pattai (17) Kolu Aani, Kasu Aani used in ploughs (18) Kumizh sets (19) Kondis (20) L Brackets (21) Mookanam Kayiru Chains (22) Nembu (23) Spoons made of steel (24) T. Thappal (25) Vandi Pattai (26) Vandi Acchu (27) Vasakkal Brackets (28) Iron vadai chatti (29) Iron aduppu (30) Iron karandi (31) Iron murukku and idiappa ural (32) Oothu kuzhal, Thee idukki and Pathira kuradu (33) Zink milk can (34) Zinc bucket and Andaa (35) Iron Muram and Koodai (36) Dosai kal, Kinatru Urulai (37) Rat traps (38) Iron salladai (39) Mathu, Bajji Kattai, Poori Palagai, Kuzhavi (40) Horse-shoe and horse-shoe nails (41) Laadam and Laadam aani.
42	Green Tea Leaves
43	Gum Benzoin including instant Sambirani in the form of tablets or sticks.
44	Handspun yarn, hand-loom fabrics
45	Handloom textiles
46	Handicrafts including articles made of Natural seeds or beads, articles used for temples like vahaganam, temple car, tiruvatchi (decorative arch)
47	Handmade or Hand-loom made woven durries, coir mattings and jamakalams.
48	Handmade Locks
49	Handmade Steel Trunk boxes and Handmade tin containers
50	Hand pumps, Parts and fittings of Hand pumps
51	Handmade safety matches, Partially machine made safety matches.
52	Hank yarn
53	Human blood including blood components and blood plasma.
54	(i) Hurricane lights and bed room lights burning on oil, (ii) Kerosene lamps (other than gas lights and petromax lights), (iii) Kerosene stoves,
55	Indian musical instruments includinglindigenous handmade musical instruments.
56	Indigenous Sericulture products
57	Insulin of all types
58	Jaggery and gur including Jaggery powder and Nattuchakkarai
59	Jatropha seeds and Jatropha oil
60	Job work & Services relating to Yarn, Fabric and Garments.
61	(1) Khadi garments/goods and made-ups (2) Readymade garments and made-ups manufactured and sold by institutions affiliated to Khadi and Village Industries Board. (3) All goods produced or manufactured by village industries as specified in the schedule to the Khadi and Village Industries Commission Act, 1956 (Central Act 61 of 1956) and sold by the institutions certified for the purpose by the Khadi and Village Industries Commission, Mumbai and its regional office in Chennai.
62	Licensed software with complete Tamil version
63	Masala powder or paste whether or not with oil or additives, sold without a brand name
64	Neem oil cake
65	Packed pickles weighing below 50 grams
66	Palm jaggery and palmyrah sugar-candy.
67	Palmyrah sugar
68	Panchamirtham, Namakkati, Vibhudhi and Prasadam
69	Paper bags, paper enveloped and cloth lined paper envelopes (whether printed or not)
70	Products of millets (flour, brokens and bran of cholam, cambu, ragi, thinai, varagu, samai, kudiraivalai and milo).
71	Products of palm industry such as baskets, mats, brushes, fans manufactured out of palm leaves, coconut leaves and date leaves and thatti, koodai, muram and other products made of bamboo or cane, palmyrah fibres and stalks, dry leaves, manthara leaves, coconut thatches, korai grass and korai mats, coir, coir dusts, coir fibre, coir rope and coir husk (excluding deccan hemp products), broomstick and thonnai.
72	Puffed rice, flattened or beaten rice, parched rice, parched paddy or rice coated with sugar or gur, rice flour ,rice bran and de-oiled rice bran.
73	Rubber play balls and balloons.
74	Rubberised textile fabrics
75	Sago
76	Sale of oil cakes including de-oiled cakes
77	Sale of peas and peas dhall including broken, husk and dust thereof,
78	Sale of the following pulses and grams including broken, splits, flour, husk and dust thereof and parched and fried grams made from them. (1) Gram or gulab gram. (2) Tur or arhar. (3) Moong or green gram. (4) Masur or lentil. (5) Urad or black gram. (6) Moth. (7) Lekh or khesari. (8) Mochai. (9) Karamani. (10) Thatta Payaru (11) Kollu. (12) Avarai.
79	Saree falls
80	Siddha Medicine
81	Silkworm laying, cocoon and raw silk including indigenous raw silk and indigenous silk yarn.
82	Stitched handloom hand kerchiefs and Mill made hand kerchiefs
83	Sugar-candy and bura sugar.
84	Tapioca kappi, Tapioca thippi, groundnut shell, coconut shell and its chips.
85	Tamil Daily sheet calendars
86	(i) Tender coconut, (ii) Packaged tender coconut water, (iii) Desiccated coconut, coconut milk and coconut milk powder.
87	(i) Textiles fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas, buckram and similar stiffened textile fabrics. (ii) Tyre cord fabric of high tenacity yarn nylon or polyamides, polyesters or viscose rayon (iii) Textiles fabrics, impregnated, coated, covered or laminated with plastics (iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks
88	UNICEF calendars and Greeting cards
89	Vermicelli
90	Writing instruments, pencils, sharpeners, pens, ballpoint pens, refills, stainless steel nibs, colour pencils, black boards, dusters, geometry boxes and dissection boxes.
91	Woven fabrics of silk or of silk waste
92	Woven fabrics of carded wool excluding hair belting
93	Woven fabrics of combed wool excluding hair belting
94	Woven fabrics of cotton.
95	Woven fabrics of artificial filament yarn
96	Woven fabrics of synthetic filament yarn
97	Woven fabrics of artificial staple fibres
98	Woven fabrics of synthetic staple fibres
99	(i) Woven pile fabrics and chenille fabrics of wool, cotton or man- made fibres (ii) Terry toweling and similar woven terry fabrics and tufted textile fabrics (iii) Gauze (iv) Lace in the piece in strips or in motifs of cotton or man-made fabrics (v) Embroidery in the piece, in strips or in motifs (vi) Narrow woven fabrics
100	Pile fabrics, including 'Long pile' fabrics and terry fabrics, knitted or crocheted.

Thresold limit

Inter-State Sales

Rule 138 (1) provides that every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees is to generate e-way bills for iner-State transactions.

Intra-State Sales.

1. Bihar – Notification No. S.O. 180 dated 19th April 2018, the limit is ₹ 2 lakhs – effect from 20.04.2018;
2. Delhi – Notification No. 3/2018, dated 15.06.2018, the limit is ₹ 1 lakhs – effect from 15.06.2018;
3. Tamil Nadu - NO.09/2018 [RC.46/2018/TAXATION/AI, dated 31.05.2018, the limit is ₹ 1 lakh – effect from 02.06.2018;
4. West Bengal – Notification No. 13/2018-CT/GST, dated 06.06.2018 – ₹ 1 lakhs – effect from 06.06.2018.