TaxTMI 
TaxTMI 
DEAR SIR/MADAM,
E WAY BILL IS MANDATORY FOR GROUNDNUT INTER STATE SALES FROM 01.02.2018 (HSN CODE-1202).
E WAY BILL
02 Feb 2018 
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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implementation of the e-way bill regime has been postponed and the earlier notification requiring e-way bills has been rescinded, creating a temporary suspension of mandatory e-way bills until the rules are brought into effect. (AI Summary)
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implementation of the e-way bill regime has been postponed and the earlier notification requiring e-way bills has been rescinded, creating a temporary suspension of mandatory e-way bills until the rules are brought into effect. (AI Summary)