Cases where e-waybill is not required during Transportation of Goods

As per Rule 138 of CGST Rules , for the following cases E way bill is not required

Sl No	Item	Remark
1.	LPG for supply to household and non domestic exempted category (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)
9.	where the goods are being transported by a non-motorised conveyance
10.	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
11.	in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union Territory Goods and Services Tax Rules of the concerned State or Union Territory
12.	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 28th 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 28th June, 2017 as amended from time to time	Goods exempt from GST
13.	where the supply of goods being transported is alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
14.	where the goods being transported are treated as no supply under Schedule III of the Act.
15.	where the goods are being transported— (i) 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 (ii) under customs supervision or under customs seal;
16.	where the goods being transported are transit cargo from or to Nepal or Bhutan;
17.	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. 26/2017- Central Tax (Rate), dated the 21st 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, 2017 as amended from time to time;
18.	any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
19.	where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
20.	where empty cargo containers are being transported; and
21.	where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.
22.	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.

Cases where Updation of Part-B of e-waybill is not mandatory

Sl No	Item	Remark
1.	Transportation of goods upto 50 kms within the state from the place of business of consignor to the place of business of transporter for further transportation	Part-A is mandatory
2.	Transportation of goods upto 50 kms within the state from the place of business of transporter finally for delivery to consignee	Part-A is mandatory