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CMA Final · Indirect Tax Laws and Practice · E-way Bill

Under Rule 138 of the CGST Rules, 2017, which of the following movements of goods by road does NOT require an e-way bill to be generated?

Unworked coral under heading 0508 needs no e-way bill because it is listed in the Annexure to Rule 138(14). Imitation jewellery is expressly carved out of the jewellery entry, and ordinary goods such as packaged rice or utensils above Rs 50,000 require an e-way bill.

  1. AMovement of unworked coral (heading 0508) worth Rs 4,00,000 from Kochi to ChennaiCorrect
  2. BMovement of imitation jewellery (heading 7117) worth Rs 3,00,000 from Jaipur to Delhi
  3. CMovement of branded packaged rice worth Rs 2,00,000 under a tax invoice from Surat to Pune
  4. DMovement of aluminium utensils worth Rs 1,50,000 from Mumbai to Nashik

Explanation

The Annexure to Rule 138(14) lists coral, unworked (0508) and worked coral (9601) among the goods for which no e-way bill is needed. Imitation jewellery (7117) is specifically excepted from the jewellery entry, so it needs an e-way bill. Rice and aluminium utensils are not in the Annexure and exceed Rs 50,000.

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