List of Goods Exempted from EWay Bill

Sakshi Jain, CA LLB
Sakshi Jain, CA LLB at March 1st 2024

Table of Contents

E-way bill is required for the movement of goods from one place to another. In some situations, there is no need to issue the e way bill HSN code list.

When E Way Bill Is Not Required

  1. If exempted goods are transported.
  2. If goods are transported in a non-motorised conveyance.
  3. If goods are transported from a port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs.
  4. If goods are being moved to specific areas (areas defined under SGST act of respective states)
  5. If notified goods are transported.
  6. If alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel is transported.
  7. If supply is not involved in the transportation of goods.

Items Exempted From E-way Bill Issuance/E Way Bill Exemption List

0S. No. Chapter or Heading or Sub-heading or Tariff item Description of Goods
1 101 Live asses, mules and hinnies
2 102 Live bovine animals
3 103 Live swine
4 104 Live sheep and goats
5 105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6 106 Other live animals such as Mammals, Birds, Insects
7 201 The meat of bovine animals, fresh and chilled.
8 202 The meat of bovine animals frozen [other than frozen and put up in unit container]
9 203 The meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10 204 The meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11 205 The meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12 206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13 207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14 208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15 209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16 209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17 210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18 3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in the frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19 301 Live fish.
20 302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21 304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22 306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23 307 Molluscs, whether in shell or not, live, fresh, or chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24 308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25 401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26 403 Curd; Lassi; Buttermilk
27 406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28 407 Birds' eggs, in shell, fresh, preserved or cooked
29 409 Natural honey, other than put up in the unit container and bearing a registered brand name
30 501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31 506 All goods i.e. Bones and horn cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33 511 Semen including frozen semen
34 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35 701 Potatoes, fresh or chilled.
36 702 Tomatoes, fresh or chilled.
37 703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38 704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39 705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40 706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41 707 Cucumbers and gherkins, fresh or chilled.
42 708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43 709 Other vegetables, fresh or chilled.
44 712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45 713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46 714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47 801 Coconuts, fresh or dried, whether or not shelled or peeled
48 801 Brazil nuts, fresh, whether or not shelled or peeled
49 802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50 803 Bananas, including plantains, fresh or dried
51 804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52 805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
53 806 Grapes, fresh
54 807 Melons (including watermelons) and papaws (papayas), fresh.
55 808 Apples, pears and quinces, fresh.
56 809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57 810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58 814 Peel of citrus fruit or melons (including watermelons), fresh.
59 9 All goods of seed quality
60 901 Coffee beans, not roasted
61 902 Unprocessed green leaves of the tea
62 909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63 0910 11 10 Fresh ginger, other than in the processed form
64 0910 30 10 Fresh turmeric, other than in the processed form
65 1001 Wheat and meslin [other than those put up in unit containers and bearing a registered brand name]
66 1002 Rye [other than those put up in unit containers and bearing a registered brand name]
67 1003 Barley [other than those put up in unit containers and bearing a registered brand name]
68 1004 Oats [other than those put up in unit containers and bearing a registered brand name]
69 1005 Maize (corn) [other than those put up in unit containers and bearing a registered brand name]
70 1006 Rice [other than those put up in unit containers and bearing a registered brand name]
71 1007 Grain sorghum [other than those put up in unit containers and bearing a registered brand name]
72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, and Ragi] [other than those put up in unit containers and bearing a registered brand name]
73 1101 Wheat or meslin flour [other than those put up in unit containers and bearing a registered brand name].
74 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit containers and bearing a registered brand name]
75 1103 Cereal groats, meal and pellets [other than those put up in unit containers and bearing a registered brand name]
76 1104 Cereal grains hulled
77 1105 Flour, of potatoes [other than those put up in unit containers and bearing a registered brand name]
78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in a unit container and bearing a registered brand name]
79 12 All goods of seed quality
80 1201 Soya beans, whether or not broken, of seed quality.
81 1202 Ground nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82 1204 Linseed, whether or not broken, of seed quality.
83 1205 Rape or colza seeds, whether or not broken, of seed quality.
84 1206 Sunflower seeds, whether or not broken, of seed quality.
85 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86 1209

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About the Author

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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Comments

SK

Sidheshwar Kulkarni

May 29, 18 ago

Are second hand goods excempt from e way bill system? which are taxed on margin system

YM

Yusuf Maner

Jun 11, 18 ago

Dear Sir/ Madam Is e-way bill required for Brochure, Company Document File, Advertisement Goods not for sale, Banner, Flex, Display Items, Brand Name Sticker, Product Catalogue, Sample Bags, Diary, etc. These mention items are not to be supply of goods or service. How to generate e-waybill if required & if value exceeding Rs.50000/- Regards,

RS

ratnesh sharma

Jun 14, 18 ago

not exempted, if they donot fall under above cases

JL

Jay Lakhani

Apr 19, 18 ago

The above mentioned are for inter-state, intra-state or applicable for both? Please advise.

YK

yagnesh khamar

May 19, 18 ago

this all above item through pass by transport he take our gst nos so please help ous

NG

Nishank Goyal

May 21, 18 ago

For both.

VL

Vaibhav Laxmikant Joshi

Jun 29, 18 ago

Dear Sir MP State fertilizers material e-waybill if required ?

S

sudheesh

Jul 01, 21 ago

Dear Sir, HSN CODE 901 EWAY Bill is require are not

H

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Tamra Gionet

Jan 06, 22 ago

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LALAPPAN

Jan 08, 22 ago

we wanted to sell pushta(waste scrap of corrogated papper having chapter no.47079000). Please confirm whether e way bill is required or not?

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