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 itemDescription of Goods – List of Goods Exempted from Eway Bill
(1)(2)(3)
1.0101Live asses, mules and hinnies
2.0102Live bovine animals
3.0103Live swine
4.0104Live sheep and goats
5.0105Live  poultry,  that  is  to  say,  fowls  of  the  species  Gallus  domesticus, ducks, geese, turkeys and guinea fowls.
6.0106Other live animal such as Mammals, Birds, Insects
7.0201Meat of bovine animals, fresh and chilled.
8.0202Meat  of  bovine  animals  frozen  [other  than  frozen  and  put  up  in  unit container]
9.0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10.0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11.0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.0206Edible  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]
13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.0209Pig  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]
16.0209Pig  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]
17.0210Meat  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
18.3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen  state  [other  than  goods  falling  under  Chapter  3  and  attracting 2.5%]
19.0301Live fish.
20.0302Fish,  fresh  or  chilled,  excluding  fish  fillets  and  other  fish  meat  of heading 0304
21.0304Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22.0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in  shell,  cooked  by  steaming  or  by  boiling  in  water  live,  fresh  or chilled.
23.0307Molluscs,   whether   in   shell   or   not,   live,   fresh,   chilled;   aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25.0401Fresh  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
26.0403Curd; Lassi; Butter milk
27.0406Chena  or  paneer,  other  than  put  up  in  unit  containers  and  bearing  a registered brand name;
28.0407Birds’ eggs, in shell, fresh, preserved or cooked
29.0409Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name
30.0501Human  hair,  unworked,  whether  or  not  washed  or  scoured;  waste  of human hair
31.0506All  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
32.50,790All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.0511Semen including frozen semen
34.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.0701Potatoes, fresh or chilled.
36.0702Tomatoes, fresh or chilled.
37.0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.0704Cabbages,  cauliflowers,  kohlrabi,  kale  and  similar  edible  brassicas, fresh or chilled.
39.0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.0706Carrots,  turnips,  salad  beetroot,  salsify,  celeriac,  radishes  and  similar edible roots, fresh or chilled.
41.0707Cucumbers and gherkins, fresh or chilled.
42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.0709Other vegetables, fresh or chilled.
44.0712Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but  not further prepared.
45.0713Dried leguminous vegetables, shelled, whether or not skinned or split.
46.0714Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet  potatoes  and similar  roots  and  tubers  with  high  starch  or  inulin  content,  fresh  or chilled; sago pith.
47.0801Coconuts, fresh or dried, whether or not shelled or peeled
48.0801Brazil nuts, fresh, whether or not shelled or peeled
49.0802Other  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
50.0803Bananas, including plantains, fresh or dried
51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.0805Citrus  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.
53.0806Grapes, fresh
54.0807Melons (including watermelons) and papaws (papayas), fresh.
55.0808Apples, pears and quinces, fresh.
56.0809Apricots,  cherries,  peaches  (including  nectarines),  plums  and  sloes, fresh.
57.0810Other  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.
58.0814Peel of citrus fruit or melons (including watermelons), fresh.
59.9All goods of seed quality
60.0901Coffee beans, not roasted
61.0902Unprocessed green leaves of tea
62.0909Seeds  of  anise,  badian,  fennel,  coriander,  cumin  or  caraway;  juniper berries [of seed quality]
63.0910 11 10Fresh ginger, other than in processed form
64.0910 30 10Fresh turmeric, other than in processed form
65.1001Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]
66.1002Rye [other than those put up in unit container and bearing a registered brand name]
67.1003Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
68.1004Oats [other than those put up in unit container and bearing a registered brand name]
69.1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.1006Rice [other than those put up in unit container and bearing a registered brand name]
71.1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.1008Buckwheat, 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]
73.1101Wheat  or  meslin  flour  [other  than  those  put  up  in  unit  container and bearing a registered brand name].
74.1102Cereal 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]
75.1103Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]
76.1104Cereal grains hulled
77.1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.1106Flour,  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]
79.12All goods of seed quality
80.1201Soya beans, whether or not broken, of seed quality.
81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.1204Linseed, whether or not broken, of seed quality.
83.1205Rape or colza seeds, whether or not broken, of seed quality.
84.1206Sunflower seeds, whether or not broken, of seed quality.
85.1207Other 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.
86.1209Seeds, fruit and spores, of a kind used for sowing.
87.1210Hop cones, fresh.
88.1211Plants 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.
89.1212Locust  beans,  seaweeds  and  other  algae,  sugar  beet  and  sugar  cane, fresh or chilled.
90.1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.1214Swedes,   mangolds,   fodder   roots,   hay,   lucerne   (alfalfa),   clover, sainfoin, forage  kale,  lupines,  vetches  and  similar  forage  products, whether or not in the form of pellets.
92.1301Lac and Shellac
93.1404 90 40Betel leaves
94.1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.1904Puffed  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
96.1905Pappad
97.1905Bread (branded or otherwise), except pizza bread
98.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.2201Non-alcoholic Toddy, Neera including date and palm neera
100.2202 90 90Tender 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
102.2501Salt, all types
103.2835Dicalcium  phosphate  (DCP)  of  animal  feed  grade  conforming  to  IS specification No.5470 : 2002
104.3002Human Blood and its components
105.3006All types of contraceptives
106.3101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.3825Municipal waste, sewage sludge, clinical waste
109.3926Plastic bangles
110.4014Condoms and contraceptives
111.4401Firewood or fuel wood
112.4402Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated
113.4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.4817 / 4907Postal items, like envelope, Post card etc., sold by Government
115.48 / 4907Rupee notes when sold to the Reserve Bank of India
116.4907Cheques, lose or in book form
117.4901Printed books, including Braille books
118.4902Newspapers,  journals  and  periodicals,  whether  or  not  illustrated  or containing advertising material
119.4903Children’s picture, drawing or colouring books
120.4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.5001Silkworm laying, cocoon
122.5002Raw silk
123.5003Silk waste
124.5101Wool, not carded or combed
125.5102Fine or coarse animal hair, not carded or combed
126.5103Waste of wool or of fine or coarse animal hair
127.52Gandhi Topi
128.52Khadi yarn
129.5303Jute fibres, raw or processed but not spun
130.5305Coconut, coir fibre
131.63Indian National Flag
132.6703Human hair, dressed, thinned, bleached or otherwise worked
133.6912 00 40Earthen pot and clay lamps
134.7018Glass bangles (except those made from precious metals)
135.8201Agricultural 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.
136.8445Amber charkha
137.8446Handloom [weaving machinery]
138.8802 60 00Spacecraft  (including  satellites)  and  suborbital  and  spacecraft  launch vehicles
139.8803Parts of goods of heading 8801
140.9021Hearing aids
141.92Indigenous handmade musical instruments
142.9603Muddhas made of sarkanda and phool bahari jhadoo
143.9609Slate pencils and chalk sticks
144.9610 00 00Slates
145.9803Passenger baggage
146.Any chapterPuja 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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