Exceptions to E-Way Bill Requirement for Certain Goods [Section 68 r/w Rule 138(14)]
Exceptions to E-Way Bill Requirement for Certain Goods [Section 68 r/w Rule 138(14)]
When it comes to specific goods, the generation of an e-way bill is not mandatory as per the provisions stated in Section 68 r/w Rule 138(14). Let's take a look at the goods for which an e-way bill is not required:
a) LPG Supply to household and non-domestic exempted customer.
b) Kerosene oil under PDS.
c) Natural or precious stones and metals.
d) Postal baggage by postal department.
e) Goods transported by non-motorized vehicles.
f) Goods transported between custom ports, airports, air cargo complexes, land custom stations, ICDs, or container freight stations.
g) Alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas, or aviation turbine fuel.
h) Supplies falling under Schedule III of the CGST Act.
i) Movement of goods by the Ministry of Defence as a consignor or consignee.
j) Supply of heavy water by the Atomic Energy department to NPCIL.
k) Goods transported by rail when the consignor is the Central, State, or local Government or authority.
l) Empty cargo containers.
m) Goods transported within a distance of 20 km from the consignor's place of business to a weighbridge and back.
n) Empty cylinders used for purposes other than LPG supply.
These specific categories of goods do not require the generation of an e-way bill. It is essential for businesses and individuals involved in the transportation of goods to be aware of these exceptions to ensure compliance with the e-way bill regulations.
Regenerate response