E-WAY BILL

[S.C. WADHWA]

Dear Expert,

We are having GST registration certificate in which name of cold store is also added. Our items of HSN CODE 0712 having nil rate of GST. My query is whether generation of E-way Bill is required for both sides when dispatching/bringing the material to & from factory. Please give your expert opinion.

REGARDS, WADHWA

[Shilpi Jain]

Goods exempt - no e way bill generation required

[Ganeshan Kalyani]

Goods exempted from GST do not require EWB for its movement intra state or inter state.

AI Summary

E-way bill requirement: exempt or nil-rated goods do not require e-way bills for intra- or interstate movement. The operative position is that exempt or nil rated goods (HSN 0712) do not require generation of an e way bill for movement to or from a factory and a registered cold store, whether the movement is intrastate or interstate; listing the cold store on the GST registration does not change this requirement.