EXEMPTION TO E-WAY BILL REQUIREMENT \u2013 PART I
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-8-2018<\/p>\n
Introduction
\nThe 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-<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etal (Chapter 71) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n luntarily], subject to the conditions * = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAll goods [other than fresh or chilled] other than those put up in unit container and, – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ied leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pineapples, avocados, guavas, mangoes and mangosteens, fresh = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n foregone voluntarily, subject to the conditions* = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an those put up in unit container and,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the conditions* = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 00 00 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9619 00 10 or 9619 00 20 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" EXEMPTION TO E-WAY BILL REQUIREMENT \u2013 PART IBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 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 … Continue reading “EXEMPTION TO E-WAY BILL REQUIREMENT \u2013 PART I”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * 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;
\n * where the supply of goods being transported is treated as no supply under Schedule III of the Act;
\n * where the goods are being transported-
\n * 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
\n * under customs supervision or under customs seal;
\n * where the goods being transported are transit cargo from or to Nepal or Bhutan;\n <\/p>\n
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\n * where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018)
\nNon motorized conveyance
\nThe 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 <\/p>\n
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\n5
\nJewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
\n6
\nCurrency
\n7
\nUsed personal and household effects
\n8
\nCoral, unworked (0508) and worked coral (9601)]
\nExemption under Notification No. 2\/2017-Central Tax (Rate)
\nThe 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-
\nTable – 2
\nGoods exempted from e-way bill requi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10
\n3
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%
\n11
\n0301
\nLive fish
\n12
\n0302
\nFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
\n13
\n0304, 0306, 0307, 0308
\nAll goods, fresh or chilled
\n14
\n0303, 0304, 0305, 0306, 0307, 0308
\nAll goods [other than fresh or chilled] and other than those put up in unit container and, –
\n (a) bearing a registered brand name; or
\n (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 *
\n15
\n0401
\nFresh 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (a) bearing a registered brand name; or
\n (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*
\n23
\n0506
\nAll 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
\n24
\n0507 90
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
\n25
\n0511
\nSemen including frozen semen
\n26
\n6
\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
\n27
\n0701
\nPotatoes, fresh or chilled.
\n28
\n0702
\nTomatoes, fresh or chilled.
\n29
\n0703
\nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
\n30
\n0704
\nCabbages<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) bearing a registered brand name; or
\n(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*
\n39
\n0714
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.
\n40
\n0714
\nManioc, 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,-
\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than <\/p>\n
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\n47
\n0805
\nCitrus 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
\n48
\n0806
\nGrapes, fresh
\n49
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n50
\n0808
\nApples, pears and quinces, fresh.
\n51
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n52
\n0810
\nOther 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.
\n53
\n0814
\nPeel of citrus fruit or melons (including watermelons), fresh.
\n54
\n7, 9 or 10
\nAll goods of seed quality\n<\/p>\n
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\n62
\n1003
\nBarley other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(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*
\n63
\n1004
\nOats other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(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*
\n64
\n1005
\nMaize (corn) other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is av<\/p>\n
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\n(a) bearing a registered brand name; or
\n(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*
\n68
\n1101
\nWheat or meslin flour other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(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*
\n69
\n1102
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a court of<\/p>\n
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\n73
\n1106
\nFlour, 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,-
\n(a) bearing a registered brand name; or
\n(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*
\n74
\n1106 10 10
\nGuar meal
\n75
\n12
\nAll goods of seed quality
\n76
\n1201
\nSoya beans, whether or not broken, of seed quality
\n77
\n1202
\nGround-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
\n78
\n1204
\nLinseed, whether or not broken, of seed quality.
\n79
\n1205
\nRape or colza seeds, whether or not broken, of seed q<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n89
\n1301
\nLac and Shellac
\n90
\n1401
\nSal leaves, siali leaves, sisal leaves, sabai grass]
\n91
\n1404 90 40
\nBetel leaves
\n92
\n1404 90 60
\ncoconut shell, unworked]
\n93
\n1404 90 90
\nVegetable materials, for manufacture of jhadoo or broom sticks
\n94
\n1701 or 1702
\nJaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar
\n95
\n1904
\nPuffed 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
\n96
\n1905
\nPappad, by whatever name it is known, except when served for consumption
\n97
\n1905
\nBread (branded or otherwise), except when served for consumption and pizza bread
\n98
\n2106
\nPrasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
\n99
\n2201
\nWater [other than aerated, minera<\/p>\n
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\nElectrical energy
\n107
\n2835
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
\n108
\n3002
\nHuman Blood and its components
\n109
\n3006
\nAll types of contraceptives
\n110
\n3101
\nAll goods and organic manure other than those put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (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*
\n111
\n3304
\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\n112
\n3825
\nMunicipal waste, sewage sludge, clinical waste
\n113
\n3926
\nPlastic bangles
\n114
\n4014
\nCondoms and contraceptives
\n115
\n4401
\nFirewood or fuel wood
\n116
\n4402
\nWood charcoal (including shell or nut charcoal), whether or not agglomerated
\n117
\n44 or 68
\nDeities made of stone, marble or wood
\n118
\n46\n<\/p>\n
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\n132
\n5102
\nFine or coarse animal hair, not carded or combed
\n133
\n5103
\nWaste of wool or of fine or coarse animal hair
\n134
\n52
\nGandhi Topi
\n135
\n52
\nKhadi yarn
\n136
\n50 to 55
\nKhadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions\/outlets
\n137
\n5303
\nJute fibres, raw or processed but not spun
\n138
\n5305
\nCoconut, coir fibre
\n139
\n53
\nCoir pith compost other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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*
\n140
\n63
\nIndian National Flag
\n141
\n6703
\nHuman hair, dressed, thinned, bleached or otherwise worked
\n142
\n6912 00 40
\nEarthen pot and clay lamps
\n143
\n69
\nIdols made of clay
\n144
\n7018
\nGlass bangles (except those made from precious meta<\/p>\n
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\nSanitary towels (pads) or sanitary napkins; tampons
\n157
\n9803
\nPassenger baggage
\n158
\nAny chapter
\nPuja samagri namely,-
\n (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
\n (ii) Sacred thread (commonly known as yagnopavit);
\n (iii) Wooden khadau;
\n (iv) Panchamrit,
\n (v) Vibhuti
\n (vi) Unbranded honey
\n (vii) Wick for diya.
\n (viii) Roli
\n (ix) Kalava (Raksha sutra)
\n (x) Chandan tika
\n`159
\nSupply 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.
\n160
\nSupply of goods by a <\/p>\n
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\n * 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.
\n Reply By MANOHARAN ARUMUGAM a<\/p>\n
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