E-Way Bill Exemption - List of Exempt Goods for E-Way Bill

The introduction of the Goods and Services Tax (GST) in India marked a notable transformation in the country’s tax landscape, which aims to rectify prevalent flaws in the previous tax system. Many indirect taxes, such as VAT, service tax, and excise duty were replaced by GST in the case of eligible goods and services.

The GST framework aimed to increase transparency between the government and taxpayers with the introduction of the e-way bill. It optimised and digitalised the transportation process for goods while guaranteeing transparency across the supply chain. It tackles historical transparency issues by offering real-time insights into the flow of goods and enhances tax administration and compliance.

Table of Contents

What is the List of Items Exempted from E-Way Bill?

The e-way bill exemption list provides clarity regarding the items exempted from the e-way bill requirement, thereby streamlining the logistics and enhancing compliance requirements.

S.No.	Chapter / Heading / Sub-Heading / Tariff Item	Description of Goods
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, including chickens, ducks, geese, turkeys, and guinea fowl
6	0106	Live mammals, birds, insect
7	0201	Meat of bovine animals, fresh and chilled.
8	0202	Meat of bovine animals frozen or in unit container
9	0203	The meat of swine, fresh, chilled, or frozen, or in a unit container
10	0204	The meat of sheep or goats, fresh, chilled, or frozen, or in a unit container
11	0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen or in unit container
12	0206	Fresh, chilled, or frozen edible offal from various animals in unit containers.
13	0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, or in unit container
14	0208	Other meat and edible meat offal, fresh, chilled or frozen, or in unit container
15	0209	Fresh, chilled, or frozen pig fat, devoid of lean meat and poultry fat, whether rendered or in a unit container
16	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked
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
18	3	Fish seeds, prawn/shrimp seeds, processed or frozen [except those under Chapter 3, 2.5% tax].
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	Fresh or chilled crustaceans, whether shelled or not, are cooked by steaming or boiling in water.
23	0307	Fresh or chilled molluscs and aquatic invertebrates, excluding crustaceans, whether shelled or not.
24	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25	0401	Fresh and pasteurised milk, including cream, not concentrated or with added sugar, excluding UHT milk
26	0403	Curd; Lassi; Buttermilk
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 the 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	Bones, horn-cores, defatted, treated with acid or gelatinized, and their powder and waste.
32	0507 90	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	Fresh nuts like almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts, and areca nuts, whether shelled or unshelled.
50	0803	Bananas, including plantains, fresh or dried
51	0804	Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh.
52	0805	Fresh citrus fruits: Oranges, mandarins, clementines, grapefruit, lemons, and limes.
53	0806	Grapes, fresh
54	0807	Melons (including watermelons) and papaws (papayas), are fresh.
55	0808	Apples, pears, and quinces, fresh.
56	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57	0810	Other fruits 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 excluding branded unit containers.
66	1002	Rye excluding branded unit containers.
67	1003	Barley, excluding branded unit containers.
68	1004	Oats excluding branded unit containers.
69	1005	Maize (corn)excluding branded unit containers.
70	1006	Rice excluding branded unit containers.
71	1007	Grain sorghum excluding branded unit containers.
72	1008	Buckwheat, millet, and canary seed; other cereals such as Jawar, Bajra, Ragi]excluding branded unit containers.
73	1101	Wheat or meslin flour excluding branded unit containers..
74	1102	Cereal flours other than wheat or meslin, [maize (corn) flour, Rye flour, etc.]excluding branded unit containers.
75	1103	Cereal groats, meal, and pellets excluding branded unit containers.
76	1104	Cereal grains hulled
77	1105	Flour of potatoes excluding branded unit containers.
78	1106	Excluding branded unit containers, it refers to flour made from dried leguminous vegetables (pulses), sago, roots or tubers, or products of Chapter 8 like tamarind, singoda, mango flour, etc., but not including guar meal or guar gum refined split.
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, are of seed quality.
85	1207	Various oil seeds and oleaginous fruits, including palm nuts, cotton seeds, castor oil seeds, sesame seeds, mustard seeds, and more, whether whole or broken, are classified as seed quality.
86	1209	Seeds, fruit, and spores, of a kind used for sowing.
87	1210	Hop cones, fresh.
88	1211	Plants and plant parts are primarily used in perfumery, pharmacy, or as insecticides, fungicides, etc., whether 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, alfalfa, clover, sainfoin, forage kale, lupines, vetches, and similar forage products, whether in pellet form or not.
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 (Muri), flattened rice (Chira), parched rice (Khoi), and rice coated with sugar or gur (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 the 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 and additives, 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 contraceptive
111	4401	Firewood or fuel wood
112	4402	Wood charcoal, with or without agglomeration.
113	4802 / 4907	Government-issued stamp papers and court fee stamps, sold by authorised treasuries or vendors.
114	4817 / 4907	Postal items, like envelopes, Post card, etc., sold by the Government
115	48 / 4907	Rupee notes when sold to the Reserve Bank of India
116	4907	Cheques, lost or in book form
117	4901	Printed books, including Braille books
118	4902	Newspapers, journals, and periodicals, with or without illustrations or ads.
119	4903	Children’s picture, drawing, or colouring books
120	4905	Printed maps, and charts, including atlases, topographical plans, and globes.
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	Processed human hair.
133	6912 00 40	Earthen pot and clay lamps
134	7018	Glass bangles (except those made from precious metals)
135	8201	Manually operated agricultural tools: spades, shovels, hoes, axes, secateurs, scythes, sickles, hedge shears, etc., used in agriculture, horticulture, or forestry.
136	8445	Amber charkha
137	8446	Handloom [weaving machinery]
138	8802 60 00	Spacecraft, including satellites, and 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	Rudraksha, tulsikanthi, panchgavya; Sacred thread (yagnopavit); Wooden khadau; Panchamrit; Religious institution’s vibhuti; Unbranded honey; Diya wick; Roli; Kalava (Raksha sutra); Chandantika
147		LPG for household and NDEC supply, exempted.
148		Kerosene oil sold under PDS
149		Postal baggage by the 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		Chapter 71: Jewellery and Silverware
152		Currency
153		Used personal and household effects
154		Coral, unworked (0508) and worked coral (9601);

Documents to Carry in Case E-Way Bill is Not Required

Controlling tax evasion and tracking the flow of goods within or across borders are made possible in large part by the e-way bill. The transporter must make sure that all needed documentation is in order during the transport of goods in cases where an e-way bill is not required.

Let us understand how the e-way bill helps determine the revenue share for states in the movement of goods and acts as a tax evasion tool with the following example:

If raw materials are carried from Karnataka to Tamil Nadu, where they are processed into finished goods and sold, the income should be paid to Tamil Nadu since it is the consumer state.

However, if 50% of the finished items are transferred to another state, such as Kerala, and then sold there, Kerala receives the revenue share. By creating a paper trail for the transfer of goods, the e-way bill serves as a tool to avoid tax evasion in this situation.

If the carrier is discovered to be transporting goods without a legitimate e-way bill, suspicion of tax evasion arises. Cross-referencing the e-way bill data with sales invoices and other documents will help ensure that the products aren’t being diverted for unreported sales.

Let’s understand how to generate e-way bills. An e-way bill is generated online by providing crucial data, such as the type of goods, HSN code, taxable value, quantity, transporter details, recipient details and vehicle number. This detailed information guarantees that the products being carried are documented in a clear and trackable manner.

Taxpayers and transporters are legally required to prepare an e-way bill if covered under mandatory provisions. If not covered, they should carry a copy of a tax invoice or valid documentation, in accordance with GST invoicing regulations.

Different Types of Transactions That Are Exempt From the E-Way Bill

1) Value-Based Exemption:

E-way bills become optional for products valued less than ₹50,000, except in cases where the e-way bill provisions are mandatory, such as movement of handicraft goods, interstate job work, etc.

2) Exemptions Based on Conveyance:

Horse carts, manual carts, and other non-motorised conveyances do not need e-way bills.

3) Exemptions Based on Transportation Route:

GST e-way bill registration is not needed for the transportation of goods from ports, airports, and air cargo complexes to inland container depots (ICDs) or container freight stations (CFS), and vice versa, for clearance by Customs authorities.

4) Customs Supervision and Sealed Transport:

When the goods being transported are transit cargo from or to Nepal / Bhutan, sealed or under customs control, they are exempt from e-way bill requirements.

5) Local Transportation Exemptions:

If goods have been transported under a Delivery Challan (DC) to a weighbridge within 20 km, then there is an e-way bill exemption on such local transportation.

6) Government and Defence Transactions:

Exemptions apply to goods transported by rail on behalf of government or local authorities, as well as goods transported to or from the Ministry of Defence.

7) Compliance Reminder:

Taxpayers falling under exemptions are free from e-way bill compliance, but they still need to make sure bills of supply and invoices adhere to the regulations applied.

Note: If an e-way bill is created but no items are moved, you can cancel GST e-way bills within 24 hours. However, the system will not let the consignor cancel if it is not done within 24 hours.

Related Read: E-Way Bill Validity Explained

Conclusion

The exemptions provided for the GST e-way bill facilitate effective goods transportation and streamline the compliance process in accordance with GST regulations. It reduces the administrative burden on businesses and ensures efficient movement of goods within or across the borders.

Frequently Asked Questions (FAQs):

1. Is an e-way bill required for all goods transported in India?

No, not all goods transported in India mandate an e-way bill. It is necessary for the transportation of goods valued at more than ₹50,000.

2. How do I determine if my goods fall under the exempted category for e-way bills?

To determine if goods are exempt from e-way bill requirements, check the criteria outlined by GST regulations. Verify GST online to see if the products qualify for exemption. Also, ensure that exempted transactions adhere to the authorised documentation.

3. How can I stay updated on the list of exempted goods for e-way bills?

Stay informed by reading our e-way bill-exempt goods list and often visiting the official GST websites and notifications. To receive timely updates, sign up for tax authorities’ newsletters or alerts. To make sure you are complying with the most recent rules and exemptions, you should also seek advice from tax experts.

4. Are there regional variations in the exemption criteria for e-way bills?

Yes, because different states have different laws and regulations, there are regional differences in the e-way bill exemption criterion. In India, each state is free to set its own requirements for the generation of e-way bills.

5. What happens if the value of exempted goods exceeds the threshold limit?

An e-way bill is not required for the transportation of solely exempted goods regardless of the value.

E-Way Bill Exemption – List of Exempt Goods for E-Way Bill

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