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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

No e-way bill needed for transporting gold, bullion, and jewelry under GST per Rule 138 exemptions. A query was raised about the necessity of generating an e-way bill for bullion, gold, jewelry, and related articles under the Goods and Services Tax (GST). Initially, it was suggested that an e-way bill is required. However, it was clarified that such items are exempt from the e-way bill requirement as per Annexure to Rule 138, which includes exemptions for jewelry, precious metals, and other specified goods. This is supported by Notification No. 3/18 dated 31.3.18 and Notification No. 2/17 - Central Tax (Rate). Subsequent replies agreed with this clarification. (AI Summary)
Goods and Services Tax - GST
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