TMI BlogEXEMPTION TO E-WAY BILL REQUIREMENT – PART IX X X X Extracts X X X X X X X X Extracts X X X X ..... EXEMPTION TO E-WAY BILL REQUIREMENT – PART I - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 11-8-2018 - - Introduction The provisions of GST came into effect from 01.07.2017. At the time of introduction there is no provision for e-way bill. Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills. The same has been amended from time to time. The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-State transactions at various States not later than 1 st June 2018. Exemption Rule 138(14) provides exemption to the goods from the E-way bill requirements. The exemption available t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the goods from e-way bill requirements as amended and as on date is discussed in this article. Rule 138 (14) provides that notwithstanding anything contained in Rule 138 , no e-way bill is required to be generated- where the goods being transported are specified in Annexure (shown in the Table - 1 ); where the goods are being transported by a non-motorized conveyance; 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; in respect of movement of goods within such areas as are notified under Rule 138 (14)(d) of the GST Rules of the concerned State; 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 28 th 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 28 th June, 2017 as amended from time to time; where the goods being transported are alcoholic liquor for human consumption, petro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; where the supply of goods being transported is treated as no supply under Schedule III of the Act; where the goods are being transported- 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 under customs supervision or under customs seal; where the goods being transported are transit cargo from or to Nepal or Bhutan; 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 time; and notification No. 26/2017Central Tax (Rate), dated the 21 st 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 21 st September, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 as amended from time to time; any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; where empty cargo containers are being transported; and 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. where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018) Non motorized conveyance The expression non-motorized conveyance has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions. Generally to avoid requiring handicapped persons from having to possess an operator s license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles. Thus, any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc). Exemption for Specified goods Table 1 Specified goods exempted from E-way bill Sl. No. Description of goods (1) (2) 1 Liquefied petroleum gas for supply to household and non domestic exempted category ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5 Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6 Currency 7 Used personal and household effects 8 Coral, unworked (0508) and worked coral (9601)] Exemption under Notification No. 2/2017-Central Tax (Rate) The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time. Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018. Rule 138 (14) (e) exempted the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked. The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate) ), as amended, is furnished in the below Table- Table 2 Goods exempted from e-way bill requirements vide Notification No.2/2017-Central Tax (Rate) as amended Sl.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 0201 Meat of bovine animals, fresh and chilled. 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions * 10 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% 11 0301 Live fish 12 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 13 0304, 0306, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0307, 0308 All goods, fresh or chilled 14 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions * 15 0401 Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 16 0403 Curd; Lassi; Butter milk 17 0406 Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 18 0407 Birds' eggs, in shell, fresh, preserved or cooked 19 0409 Natural honey, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 20 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 21 0504 All goods, fresh or chilled 22 0504 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 23 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products 24 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 25 0511 Semen including frozen semen 26 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 27 0701 Potatoes, fresh or chilled. 28 0702 Tomatoes, fresh or chilled. 29 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 30 0704 Cabbages, cauliflowers, kohlrabi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kale and similar edible brassicas, fresh or chilled. 31 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 32 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 33 0707 Cucumbers and gherkins, fresh or chilled. 34 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 35 0709 Other vegetables, fresh or chilled. 36 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 38 0713 Dried leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 39 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 40 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions* 41 08 Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 42 0801 Coconuts, fresh or dried, whether or not shelled or peeled 43 0801 Brazil nuts, fresh, whether or not shelled or peeled 44 0802 ther 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, wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or not shelled or peeled 45 0803 Bananas, including plantains, fresh or dried 46 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh 47 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 48 0806 Grapes, fresh 49 0807 Melons (including watermelons) and papaws (papayas), fresh. 50 0808 Apples, pears and quinces, fresh. 51 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 52 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and goos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 53 0814 Peel of citrus fruit or melons (including watermelons), fresh. 54 7, 9 or 10 All goods of seed quality 55 0901 Coffee beans, not roasted 56 0902 Unprocessed green leaves of tea 57 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality 58 0910 11 10 Fresh ginger, other than in processed form 59 0910 30 10 Fresh turmeric, other than in processed form 60 1001 Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 61 1002 Rye other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 62 1003 Barley other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 63 1004 Oats other than those put up in unit container and,- (a) bearing a register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 64 1005 Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 65 1006 Rice other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 66 1007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grain sorghum other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 67 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 68 1101 Wheat or meslin flour other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 69 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 70 1103 Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 71 1104 Cereal grains hulled 72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1105 Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 73 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,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 74 1106 10 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guar meal 75 12 All goods of seed quality 76 1201 Soya beans, whether or not broken, of seed quality 77 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 78 1204 Linseed, whether or not broken, of seed quality. 79 1205 Rape or colza seeds, whether or not broken, of seed quality. 80 1206 Sunflower seeds, whether or not broken, of seed quality. 81 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 82 1209 Seeds, fruit and spores, of a kind used for sowing 83 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1210 Hop cones, fresh. 84 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets 85 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. 86 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 87 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 88 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. 89 1301 Lac and Shellac 90 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ] 91 1404 90 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Betel leaves 92 1404 90 60 coconut shell, unworked] 93 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks 94 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar 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, by whatever name it is known, except when served for consumption 97 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99 2201 Water [other than aerated, mineral, pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100 2201 Non-alcoholic Toddy, Neera including date and palm neera 101 2202 90 90 Tender coconut water other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I 102 2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 103 2306 Cotton seed oil cake 104 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g agents; sea water 105 26 Uranium Ore Concentrate 106 2716 00 00 Electrical energy 107 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 108 3002 Human Blood and its components 109 3006 All types of contraceptives 110 3101 All goods and organic manure other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 111 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 112 3825 Municipal waste, sewage s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludge, clinical waste 113 3926 Plastic bangles 114 4014 Condoms and contraceptives 115 4401 Firewood or fuel wood 116 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 117 44 or 68 Deities made of stone, marble or wood 118 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 119 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 120 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 121 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India 122 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4907 Cheques, lose or in book form 123 4901 Printed books, including Braille books 124 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 125 4903 Children's picture, drawing or colouring books 126 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 127 4907 Duty Credit Scrips 128 5001 Silkworm laying, cocoon 129 5002 Raw silk 130 5003 Silk waste 131 5101 Wool, not carded or combed 132 5102 Fine or coarse animal hair, not carded or combed 133 5103 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Waste of wool or of fine or coarse animal hair 134 52 Gandhi Topi 135 52 Khadi yarn 136 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets 137 5303 Jute fibres, raw or processed but not spun 138 5305 Coconut, coir fibre 139 53 Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 140 63 Indian National Flag 141 6703 Human hair, dressed, thinned, bleached or otherwise worked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 142 6912 00 40 Earthen pot and clay lamps 143 69 Idols made of clay 144 7018 Glass bangles (except those made from precious metals) 145 7117 Bangles of lac/ shellac 146 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 other than ghamella 147 8445 Charkha for hand spinning of yarns, including amber charkha 148 8446 Handloom [weaving machinery] 149 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 150 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8803 Parts of goods of heading 8801 151 9021 Hearing aids 152 92 Indigenous handmade musical instruments (134 instruments are listed) 153 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 154 9609 Slate pencils and chalk sticks 155 9610 00 00 Slates 156 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons 157 9803 Passenger baggage 158 Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti (vi) Unbranded honey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika `159 Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 160 Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants 161 Any chapter Parts for manufacture of hearing aids 162 ..... 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Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) *Conditions- the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name; the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily; if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim or enforceable right on such brand name and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name. - Reply By MANOHARAN ARUMUGAM as = Dear Sir, Your article is helptful to understand the E-way Bill requirement. I want a clarification as below which requires your expert advise. After customs clerance, we took delivery from Airport Authority and Container Freight Stations in our own vehicle and transporting to service providers' godown for booking to respective factories which are located several states. For moving the cargo to transporter's godown, does it requires E-way bill? Pl. clarify. Dated: 3-9-2018 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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