Advisory on E-Way Bill (EWB) Generation for Goods under Chapter 71
An Advisory has been issued by GSTN to clarify the requirements of E-Way Bill generation for goods classified under Chapter 71. Advisory has highlighted the changes as well as its mandate in the State of Kerala for Intrastate movement of goods.
Key notes of the Advisory
As per Rule 138(14) of CGST Rules, goods classified under Chapter 71 are exempt from mandatory requirement of generating an e-way bill. Goods classified under Chapter 71 are Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal and Jewellery, goldsmiths' and silversmiths' wares and other articles of Chapter 71 except the goods classified under HSN code 7117 (Imitation Jewellery).
This exemption is not available for the goods classified under HSN code 7117 i.e., Imitation Jewellery, e-way- bill shall be issued for the movement of such goods.
领英推荐
2. Facility of “EWB for Gold” withdrawn:
National Informatics Centre (NIC) has provided an option to generate EWB for goods classified under Chapter 71 except 7117 under the category of “EWB for Gold” on way bill portal. The facility was available in the State of Kerala for intra-state movement of goods. However, various taxpayers were voluntarily opting such facility and generating way bill for the movement of goods. Now, this facility has been withdrawn by GSTN.
3.?Mandate by Kerla Goods and Service Tax (KGST)
State of Kerala has mandate the generation of way bill for intra-state of movement of goods classified under chapter 71 other than HSN code 7117 [Imitation Jewellery]. Notification No. 10/2024-State Tax dated 27/12/2024 issued by State of Kerala. An advisory has been issued by GSTN on dated 27.01.2025 in this regard.
GSTN has requested taxpayers to take note of the advisory and complied accordingly as per the rules.