e way bill

[Arun Aggarwal]

sir

I would like to know if an e way bill is to be generated for bullion/gold , jewellery and articles of gold.

Notification if any in this regard would be welcomed

Arun

[Ganeshan Kalyani]

In my view yes e way bill is required to be generated.

[KASTURI SETHI]

Goods covered under Annexure to Rule 138 i.e. LPG, Kerosene, Postal baggage, jewellery, precious metals, stones, currency, used and personal household effects etc. are exempted from E-way Bill. Serial No.151. See Notification No.3/18 dated 31.3.18 read with Notification No. 2/17 -Central Tax (Rate)

[Arun Aggarwal]

Dear Kasturi Sethi ji always perfect

tnx

Arun

[CASusheel Gupta]

Agreed with Kasturi Sethi sir

CA Susheel Gupta

8510081001, 9811004443

[Ganeshan Kalyani]

I amend my reply dated 19.04 2018 as E way bill is not required for gold, currency etc.

AI Summary

E-way bill exemption for bullion and jewellery confirmed under the Annexure to Rule, so no e-way bill required. Goods listed in the Annexure to Rule 138 are exempt from the e-way bill requirement; jewellery, precious metals, stones and currency fall within that exemption and therefore do not require generation of an e-way bill, under the notifications cited in the Annexure.