When is an E-Way Bill in GST Not required to be Generated ?

[ Rule 138 inserted by Notification No. 12/2018 dated 7.3.2018]

Notwithstanding anything contained in Rule 138, no E-Way Bill is required to be generated —

1. where the goods being transported are specified in Annexure (For annexure. see below);

2. where the goods are being transported by a non-motorised conveyance;

3. where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

4. in respect of movement of goods within such areas as arc notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;

5. 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 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;

6. 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;

7. where the supply of goods being transported is treated as no supply under Schedule III of the Act;

8. where the goods are being transported—

9. 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

10. under customs supervision or under customs seal;

11. where the goods being transported arc transit cargo from or to Nepal or Bhutan;

12. where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II. Section 3, Sub-section (i), vide number G.S.R. 679 (E) dated the 28th June, 2017 as amended from time to lime and notification No. 26/2017-Ccntral Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 1181(E) dated the 21st September, 2017 as amended from time to time:

13. any movement of goods caused by defense formation under Ministry of defense as a consignor or consignee;

14. where the consignor of goods is the Central Government Government of any State or a local authority for transport of goods by rail;

15. where empty cargo containers are being transported: and

16. where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge 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.

17. Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.

ANNEXURE