Where is e-way Bill not required?
In case of transport of goods from customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs, E-way bill is not required. When goods are being transported by a non-motorised conveyance, E-way bill generation is not required.
Is e-way bill required for personal goods?
Kerala High Court has upheld that E-way bill is not required for transportation of used personal vehicles. E-way bill is required to be generated by a registered GST taxpayer for movement of goods if the value of the consignment is more than ₹50,000 for inter-State movement.
Is e-way bill required for vegetables?
Government notifies e-way bill, exempts vegetables, fruits out of its ambit. E-way bill can be generated by registered supplier or recipient or the transporter. Generation and cancellation of e-way bill may be permitted through SMS as well.
Is e-way bill required for rice?
Refer rule 138(14)(e), no E-way bill is required to be generated where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017-Central tax (Rate) dated the 28th June, 2017.
Is e-way bill required for interstate movement of goods?
Intra-state movement of goods upto value of Rs 1,00,000 ex- empted, except in case of 12 specified goods i.e. in case of the 12 specified goods, e-way bill is required for intra-state movement of goods if value exceeds Rs 50,000.
What exempted sales?
This supply includes items which are used for everyday purposes. Since they are basic essentials, they do not attract any GST at all. You will not be able to claim any ITC on such supplies. Some examples include bread, fresh fruits, milk, curd, etc.
Are pulses exempted from GST?
In unbranded, it attracts Nil GST (S. No. 78) of notification No. 2/2017 – Central Tax (Rate) dated 28.06.
Is e-way bill required for agricultural products?
An e-way bill is required to transport any item worth more than Rs 50,000 within the country. NEW DELHI: The government has notified the e-way bill keeping some items of mass consumption such as vegetables, fruits, food grains, meat, bread, curd, books and jewellery out of its ambit.
Is e-way bill required for imitation Jewellery?
E-way bill is not required to be generated for transportation of following goods: Postal baggage transported by Department of Posts. Natural or cultured pearls and precious or semi-precious stones, precious metals and metals clad with precious metal. Jewellery, goldsmiths and silversmiths wares and other articles.
What is the limit for e-way bill within state?
50,000
State wise Intra-State E-Way Bill Threshold limit (In Rs.)
| S.No | State | Threshold limit (In Rs.) |
|---|---|---|
| 10 | Himachal Pradesh | 50,000 |
| 11 | Jammu and Kashmir | |
| 12 | Jharkhand | Above 1 Lac for goods other than specified goods |
| 13 | Karnataka | 50,000 |
Do you need an e-way bill for exempted goods?
In conclusion, all businesses need to be mindful that there is no requirement of e-way bill for exempted goods – and to keep track of which are these e-way bill items, they can refer to the list of goods exempted from e-way bill provided above.
What are the cases where eWAY bill is not required?
3. Specific transactions that do not require eway bill. Other transactional cases where eway bill is not required are: eway bill is optional for Goods of value less than Rs. 50,000 (except in cases of mandatory Eway bill provisions like the movement of Handicraft goods and movement of goods for Inter-state Job work )
Do I need an e-way bill under GST?
All GST registered business owners are bound to create e-way bills when you transport goods from one place to another if the consignment value exceeds Rs. 50,000. However, there are several situations where the e-way bill is not required and those situations are listed below.
Can e-way bills be generated with only SAC codes (99)?
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily. 2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
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