GST Suvidha Centers

Carrying Goods Without E - Way Bill Can Hurt You Financially

• Date : 08 Jan, 2020
• Posted On : GST Suvidha Centers
• Posted By : Admin

Under GST, whenever goods worth more than Rs.50,000 are transported from one place to another an e-way bill is required. In case goods are transported without an e-way bill, the goods can be seized by a GST officer and penalty could be levied. The GST Council has not notified a list of goods that can be transported without e-way bill in India.

When an e-way bill is required?

Under GST, an e-way bill is required when a person registered under GST transports goods that have a value of more than Rs.50,000. Hence, an e-way bill is required during supply, for reasons other than supply and while receiving inward supply from an unregistered person.

When an e-way bill is not required?

An e-way bill is not required for the transport of goods when the goods have been exempted from an e-way bill requirement or when the goods are transported by a non-motorized conveyance. Also, an e-way bill is not required 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 Not Requiring an E-way Bill

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 domestics, ducks, geese, turkeys, and guinea fowls.
6. Other live animals such as Mammals, Birds, Insects
7. The meat of bovine animals, fresh and chilled.
8. The meat of bovine animals frozen [other than frozen and put up in unit container]
9. The meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. The meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. The 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 the 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 the 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 the shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and mollusks, live, fresh or chilled.
24. Aquatic invertebrates other than crustaceans and mollusks, live, fresh or chilled.
25. Fresh milk and pasteurized 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; Buttermilk
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 the 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 gelatinized; 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 (Corylus 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 the tea
62. Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63. Fresh ginger, other than in the processed form
64. Fresh turmeric, other than in the 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 a 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 a unit container and bearing a registered brand name]
75. Cereal groats, meal, and pellets [other than those put up in the unit container and bearing a registered brand name]
76. Cereal grains hulled
77. Flour, of potatoes [other than those put up in the 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, Safflower (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. Mills and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for the 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 a 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 and husk of pulses, concentrates and additives, 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 fuelwood
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 authorized by the Government
114. Postal items, like an envelope, Postcard, 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 coloring 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 fibers, raw or processed but not spun
130. Coconut, coir fiber
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
     1. Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (a mixture of cow dung, desi ghee, milk, and curd);
     2. Sacred thread
     3. Wooden khadau;
     4. Panchamrit
     5. Vibhuti sold by religious institutions
     6. Unbranded honey
     7. Wick for Diya.
     8. Roli
     9. Kalava (Raksha sutra)
     10. 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. Jewelry, 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)