EXEMPTION TO E-WAY BILL REQUIREMENT – PART I
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-8-2018
Introduction
The provisions of GST came into effect from 01.07.2017. At the time of introduction there is no provision for e-way bill. Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills. The same has been amended from time to time. The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-
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the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
* where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
* where the supply of goods being transported is treated as no supply under Schedule III of the Act;
* where the goods are being transported-
* under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
* under customs supervision or under customs seal;
* where the goods being transported are transit cargo from or to Nepal or Bhutan;
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eighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
* where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018)
Non motorized conveyance
The expression 'non-motorized conveyance' has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road
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etal (Chapter 71)
5
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6
Currency
7
Used personal and household effects
8
Coral, unworked (0508) and worked coral (9601)]
Exemption under Notification No. 2/2017-Central Tax (Rate)
The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time. Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018. Rule 138 (14) (e) exempted the goods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked. The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate)), as amended, is furnished in the below Table-
Table – 2
Goods exempted from e-way bill requi
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luntarily], subject to the conditions *
10
3
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%
11
0301
Live fish
12
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
13
0304, 0306, 0307, 0308
All goods, fresh or chilled
14
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions *
15
0401
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 (UH
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All goods [other than fresh or chilled] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
23
0506
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
24
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
25
0511
Semen including frozen semen
26
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
27
0701
Potatoes, fresh or chilled.
28
0702
Tomatoes, fresh or chilled.
29
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
30
0704
Cabbages
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ied leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
39
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.
40
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than
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pineapples, avocados, guavas, mangoes and mangosteens, fresh
47
0805
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
48
0806
Grapes, fresh
49
0807
Melons (including watermelons) and papaws (papayas), fresh.
50
0808
Apples, pears and quinces, fresh.
51
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
52
0810
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.
53
0814
Peel of citrus fruit or melons (including watermelons), fresh.
54
7, 9 or 10
All goods of seed quality
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foregone voluntarily, subject to the conditions*
62
1003
Barley other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
63
1004
Oats other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
64
1005
Maize (corn) other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is av
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an those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
68
1101
Wheat or meslin flour other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
69
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of
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the conditions*
73
1106
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,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
74
1106 10 10
Guar meal
75
12
All goods of seed quality
76
1201
Soya beans, whether or not broken, of seed quality
77
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
78
1204
Linseed, whether or not broken, of seed quality.
79
1205
Rape or colza seeds, whether or not broken, of seed q
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clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
89
1301
Lac and Shellac
90
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
91
1404 90 40
Betel leaves
92
1404 90 60
coconut shell, unworked]
93
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks
94
1701 or 1702
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar
95
1904
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
1905
Pappad, by whatever name it is known, except when served for consumption
97
1905
Bread (branded or otherwise), except when served for consumption and pizza bread
98
2106
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99
2201
Water [other than aerated, minera
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00 00
Electrical energy
107
2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
108
3002
Human Blood and its components
109
3006
All types of contraceptives
110
3101
All goods and organic manure other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
111
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
112
3825
Municipal waste, sewage sludge, clinical waste
113
3926
Plastic bangles
114
4014
Condoms and contraceptives
115
4401
Firewood or fuel wood
116
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
117
44 or 68
Deities made of stone, marble or wood
118
46
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ed
132
5102
Fine or coarse animal hair, not carded or combed
133
5103
Waste of wool or of fine or coarse animal hair
134
52
Gandhi Topi
135
52
Khadi yarn
136
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets
137
5303
Jute fibres, raw or processed but not spun
138
5305
Coconut, coir fibre
139
53
Coir pith compost other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
140
63
Indian National Flag
141
6703
Human hair, dressed, thinned, bleached or otherwise worked
142
6912 00 40
Earthen pot and clay lamps
143
69
Idols made of clay
144
7018
Glass bangles (except those made from precious meta
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9619 00 10 or 9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons
157
9803
Passenger baggage
158
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
`159
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
160
Supply of goods by a
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e printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily;
* if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
Reply By MANOHARAN ARUMUGAM a
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