The Goods and Services Tax (GST) framework in India mandates the generation of an E-Way Bill (EWB) for the movement of goods above a specified value. However, Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, along with its Annexure S.Nos. 4 and 5, provides certain exemptions. Specifically, goods falling under Chapter 71—comprising natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, jewellery, goldsmiths’ and silversmiths’ articles—are exempt from the mandatory EWB requirement. This exemption does not extend to imitation jewellery classified under HSN 7117.
Recent Changes in E-Way Bill Requirements
Despite this exemption, the National Informatics Centre (NIC) had earlier provided an option to generate EWBs for goods under Chapter 71 (excluding HSN 7117) under the category “EWB for Gold” on the EWB portal. This option was particularly relevant for businesses operating in Kerala, where an EWB was mandated for the intra-state movement of such goods.
Withdrawal of the EWB Facility
It has come to notice that several industry stakeholders have been voluntarily generating EWBs for goods under Chapter 71 due to the availability of this feature. However, to align with the regulatory framework, this facility has now been withdrawn. Consequently, businesses and transporters involved in the movement of such goods (excluding HSN 7117) are advised that EWB generation is not required for their transactions.
Special Provisions for Kerala
While the EWB requirement has been lifted for most regions, the state of Kerala has implemented its own rule. As per Notification No. 10/24-State Tax dated 27/12/24, the intra-state movement of goods under Chapter 71 still necessitates the generation of an EWB. An advisory dated 27.01.2025 has been issued to clarify this requirement for stakeholders operating within Kerala.
Compliance and Further Assistance
Industry stakeholders are urged to take note of this clarification and ensure compliance with applicable GST provisions. For any further clarifications, businesses and transporters may reach out to the GST Helpdesk or their respective jurisdictional tax authorities.
Keeping up-to-date with GST regulations is essential for seamless business operations. Stay informed and ensure compliance to avoid any disruptions in trade.
