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TMI BlogEXEMPTION TO E-WAY BILL REQUIREMENT – PART IIX X X X Extracts X X X X X X X X Extracts X X X X ..... EXEMPTION TO E-WAY BILL REQUIREMENT – PART II - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 13-8-2018 - - 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 6810,68 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 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. Pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pes 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. Lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht Diesel Oil 19. Tea (in leaf or powder form) Himachal Pradesh Vide Notification No. 12-4/78-EXN-TAX, DATED 1-5-2018, t he 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Readymade garments hosiery products Jharkhand Vide Notification No. S.O. - 33 Dated - 31st March, 2018 , t he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er/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 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6) 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 pumpse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 clo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th; 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 synthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic 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. Bihar Notification No. S.O. 180 dated 19th April 2018 , the limit is ₹ 2 lakhs effect from 20.04.2018; Delhi Notification No. 3/2018, dated 15.06.2018, the limit is S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 1 lakhs effect from 15.06.2018; Tamil Nadu - NO.09/2018 [RC.46/2018/TAXATION/AI, dated 31.05.2018, the limit is ₹ 1 lakh effect from 02.06.2018; West Bengal Notification No. 13/2018-CT/GST, dated 06.06.2018 ₹ 1 lakhs effect from 06.06.2018. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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