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

Which of the following movements by road requires an e-way bill under Rule 138 of the CGST Rules, 2017, assuming the consignment value exceeds Rs 50,000 in each case?

Imitation jewellery under heading 7117 needs an e-way bill, because the Annexure exempts Chapter 71 jewellery except imitation jewellery. Used household effects, empty cargo containers and high speed diesel are all expressly excluded from the e-way bill requirement.

  1. ATransport of used personal and household effects
  2. BTransport of an empty cargo container
  3. CTransport of high speed diesel to a depot
  4. DTransport of imitation jewellery classified under heading 7117 by a registered personCorrect

Explanation

Under the Annexure, jewellery and goldsmiths' wares of Chapter 71 are listed but imitation jewellery (7117) is excepted from the exemption, so an e-way bill is needed. Used personal and household effects are in the Annexure, empty cargo containers are covered by sub-rule (14)(m), and high speed diesel is covered by sub-rule (14)(f). Hence these three need no e-way bill.

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