E WAY BILL

[chandan bera]

DEAR SIR/MADAM,

E WAY BILL IS MANDATORY FOR GROUNDNUT INTER STATE SALES FROM 01.02.2018 (HSN CODE-1202).

[Ganeshan Kalyani]

Ground nut of sees quality is exempt under GST and the same is exempted from eway bill requirement.

Ground nut other than of seed quality is taxable @5 % and the same is covered for eway bill requirement.

[Rajagopalan Ranganathan]

Sir,

Notification No. 11/2018 – Central Tax dated 2.2.2018 has postponed coming into effect of E-way bill rules to a future date. Therefore for present no e-way bill is required to be issued.

[Ganeshan Kalyani]

Notification no. 74/2017 -CT is rescinded vide notification 11/2018 - CT . This means e way bill is not mandatory now.

AI Summary

E-way bill suspension: classification-based GST exemption excludes seed-quality groundnut, while taxable groundnut awaits e-way applicability. Groundnut classification under GST controls e-way bill applicability: seed-quality groundnut is GST exempt and not subject to e-way bill requirements; non-seed-quality groundnut is taxable and would be subject to e-way bill rules when those rules are in force. Separately, the implementation of the e-way bill regime has been postponed and the earlier notification requiring e-way bills has been rescinded, creating a temporary suspension of mandatory e-way bills until the rules are brought into effect.