EXEMPTION TO E-WAY BILL REQUIREMENT – PART II
By: – DR.MARIAPPAN 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 A
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. 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-
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o. 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 f
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ucts
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 noti
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a 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
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es 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 Ploug
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ensils 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
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orticultural 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) I
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ood 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 so
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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 cale
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ing 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.
Bihar – Notification No. S.O. 180 dated 19th April 2018, the limit is ₹ 2 lakhs
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