E-way Bill requirement for Goods under chapter 71

GST Advisory has been issued for E-way Bill requirement for Goods under chapter 71. Summary of the advisory are as under:

1. As per Rule 138(14) of CGST Rules, 2017, goods classified under chapter 71 (like gold, silver, diamonds and other precious metals and stones) do not require an e-way bill in india. However, this exemption does not apply to imitation jewellery (HSN 7117), which still requires an e-way Bill.
2. The state of kerala has made it mandatory to generate an e-way bill for goods under Chapter 71 (except imitation jewellery) when moving with in state. This requirement was introduced through Kerala’s Notification No 10/2024-State tax dated 27-12-2024.
3. Earlier business had an optional facility to generate e-way bill for goods under Chapter 71 even though it was not required.many business started generating these bills voluntarily. Now, the system has been updated, an this option has been removed at national level.
4. For movement in india (except Kerala): No e-way bill is required for goods under chapter 71. For intra state movement within Kerala: E-way bill is mandatory as per Kerala ‘s notification.

Download – GST Advisory for E-way Bill for Chapter 71