As per the latest notification issued by the GST council & NIC portal, the interstate movement of goods will be made mandatory and will come into effect from 1st April, 2018. GST council has also said that, “e- way bill is not required if the goods are transported by a non-motorized means”. This exemption also applies to the cases where, goods are transported from a port, an airport, an air cargo complex or a land customs station to an inland container depot or a container freight station for clearance by customs. The list of 153 goods which have been exempted from carrying e- way bill originally is published on 5th August, 2017 but the council brought multiple changes thereafter during almost every council meeting.
The transporter need not carry e-way bills for the 153 items stated above. The list contains most of the very basic human household needs like domestic gas (LPG), Kerosene, beetle leaves, puja samagri, flesh/ meat, currency, etc.
GST Content Specialist | Tax Technology Enthusiast