List of Goods Exempted from Eway Bill

List of Goods Exempted from Eway Bill

Hi, Reader in this Article we will discuss the situation where Eway bill is not required also we see the list of goods exempted from Eway bill.

According to rule 138 (14) there is no requirement of  e-way bill is in respect of following transaction —

A. Goods which are mentioned in Annexure – List of Goods Exempted from Eway Bill. (See Below Table)

B. Non-motorised Conveyance used for Goods transport.

C. Transportation of Goods from the Airport, port, air cargo complex, airport and land customs Stations to an inland container depot or a container freight station for the purpose of clearance and

D. For Goods movement within notified area by the concerned State under Rule 138(14)(d) of CGST Act

Annexure – List of Goods Exempted from Eway Bill

S.
No.		 Chapter or Heading or Sub-heading or Tariff item Description of Goods – List of Goods Exempted from Eway Bill
(1) (2) (3)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live  poultry,  that  is  to  say,  fowls  of  the  species  Gallus  domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat  of  bovine  animals  frozen  [other  than  frozen  and  put  up  in  unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig  fat,  free  of  lean  meat,  and  poultry fat,  not  rendered  or  otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16. 0209 Pig  fat,  free  of  lean  meat,  and  poultry fat,  not  rendered  or  otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17. 0210 Meat  and  edible  meat offal,  salted,  in  brine,  dried  or  smoked;  edible flours  and  meals  of  meat  or  meat  offal,  other  than  put  up  in  unit containers
18. 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%]
19. 0301 Live fish.
20. 0302 Fish,  fresh  or  chilled,  excluding  fish  fillets  and  other  fish  meat  of heading 0304
21. 0304 Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in  shell,  cooked  by  steaming  or  by  boiling  in  water  live,  fresh  or chilled.
23. 0307 Molluscs,   whether   in   shell   or   not,   live,   fresh,   chilled;   aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. 0401 Fresh  milk  and  pasteurised  milk,  including  separated  milk,  milk  and cream,   not   concentrated   nor   containing   added   sugar   or   other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena  or  paneer,  other  than  put  up  in  unit  containers  and  bearing  a registered brand name;
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29. 0409 Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name
30. 0501 Human  hair,  unworked,  whether  or  not  washed  or  scoured;  waste  of human hair
31. 0506 All  goods  i.e.  Bones  and  horn-cores,  unworked,  defatted,  simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32. 50,790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages,  cauliflowers,  kohlrabi,  kale  and  similar  edible  brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots,  turnips,  salad  beetroot,  salsify,  celeriac,  radishes  and  similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but  not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet  potatoes  and similar  roots  and  tubers  with  high  starch  or  inulin  content,  fresh  or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other  nuts,  Other  nuts,  fresh  such  as  Almonds,  Hazelnuts  or  filberts (Coryius   spp.),   walnuts,   Chestnuts   (Castanea   spp.),   Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52. 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.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots,  cherries,  peaches  (including  nectarines),  plums  and  sloes, fresh.
57. 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.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds  of  anise,  badian,  fennel,  coriander,  cumin  or  caraway;  juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered brand name]
67. 1003 Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73. 1101 Wheat  or  meslin  flour  [other  than  those  put  up  in  unit  container and bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour,  etc.]  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
75. 1103 Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78. 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 bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds,  Castor  oil  seeds,  Sesamum  seeds,  Mustard  seeds,  Saffower (Carthamustinctorius)   seeds,   Melon   seeds,   Poppy   seeds,   Ajams, Mango  kernel,  Niger  seed,  Kokam)  whether  or  not  broken,  of  seed quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery,  in pharmacy or for insecticidal,  fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust  beans,  seaweeds  and  other  algae,  sugar  beet  and  sugar  cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91. 1214 Swedes,   mangolds,   fodder   roots,   hay,   lucerne   (alfalfa),   clover, sainfoin, forage  kale,  lupines,  vetches  and  similar  forage  products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
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
97. 1905 Bread (branded or otherwise), except pizza bread
98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99. 2201 Non-alcoholic Toddy, Neera including date and palm neera
100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name
101. 2302, 2304,
2305, 2306,
2308, 2309		 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle  feed,  including  grass,  hay  and  straw,  supplement  andhusk  of pulses, concentrates andadditives, wheat bran and de-oiled cake
102. 2501 Salt, all types
103. 2835 Dicalcium  phosphate  (DCP)  of  animal  feed  grade  conforming  to  IS specification No.5470 : 2002
104. 3002 Human Blood and its components
105. 3006 All types of contraceptives
106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge, clinical waste
109. 3926 Plastic bangles
110. 4014 Condoms and contraceptives
111. 4401 Firewood or fuel wood
112. 4402 Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated
113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
116. 4907 Cheques, lose or in book form
117. 4901 Printed books, including Braille books
118. 4902 Newspapers,  journals  and  periodicals,  whether  or  not  illustrated  or containing advertising material
119. 4903 Children’s picture, drawing or colouring books
120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121. 5001 Silkworm laying, cocoon
122. 5002 Raw silk
123. 5003 Silk waste
124. 5101 Wool, not carded or combed
125. 5102 Fine or coarse animal hair, not carded or combed
126. 5103 Waste of wool or of fine or coarse animal hair
127. 52 Gandhi Topi
128. 52 Khadi yarn
129. 5303 Jute fibres, raw or processed but not spun
130. 5305 Coconut, coir fibre
131. 63 Indian National Flag
132. 6703 Human hair, dressed, thinned, bleached or otherwise worked
133. 6912 00 40 Earthen pot and clay lamps
134. 7018 Glass bangles (except those made from precious metals)
135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind;  scythes,  sickles,  hay  knives,  hedge  shears,  timber  wedges  and other tools of a kind used in agriculture, horticulture or forestry.
136. 8445 Amber charkha
137. 8446 Handloom [weaving machinery]
138. 8802 60 00 Spacecraft  (including  satellites)  and  suborbital  and  spacecraft  launch vehicles
139. 8803 Parts of goods of heading 8801
140. 9021 Hearing aids
141. 92 Indigenous handmade musical instruments
142. 9603 Muddhas made of sarkanda and phool bahari jhadoo
143. 9609 Slate pencils and chalk sticks
144. 9610 00 00 Slates
145. 9803 Passenger baggage
146. Any chapter Puja samagri namely,-
(i)     Rudraksha,   rudraksha   mala,   tulsikanthi   mala,   panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii)    Sacred thread (commonly known as yagnopavit);
(iii)   Wooden khadau;
(iv)   Panchamrit,
(v)    Vibhuti sold by religious institutions,
(vi)   Unbranded honey
(vii)  Wick for diya.
(viii) Roli
(ix)   Kalava (Raksha sutra)
(x)    Chandantika
147. Liquefied  petroleum  gas  for  supply  to  household  and  non domestic exempted category (NDEC) customers
148. Kerosene oil sold under PDS
149. Postal baggage transported by Department of Posts
150. Natural or cultured pearls and precious or semi-precious stones; precious  metals  and  metals  clad  with  precious  metal  (Chapter 71)
151. Jewellery,   goldsmiths’   and   silversmiths’   wares   and   other articles (Chapter 71)
152. Currency
153. Used personal and household effects
154. Coral, unworked (0508) and worked coral (9601);

 

Also See, “Electronic Way Bill Rule Under GST,

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