GST: Clarification on E-Way Bill Requirement for Goods under Chapter 71.
As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 (excluding HSN 7117 – Imitation Jewellery) are exempt from the mandatory E-Way Bill (EWB) requirement. However, in Kerala, intra-state movement of such goods requires an EWB as per Notification No.10/24-State Tax dated 27/12/24.
Previously, the EWB portal allowed voluntary generation of EWBs for these goods under the “EWB for Gold” category, leading to confusion. This facility has now been withdrawn. Industry stakeholders are advised that EWB generation is not required for goods under Chapter 71, except in Kerala, where it remains mandatory.
[ GST Advisory dated on 06.02.2025 ]
