E-way bill exemption: specified goods and categories of movement do not require e-way bill generation. Exemptions from generation of e-way bill under Rule 138(14) cover specified goods and movements: goods listed in the Annexure and schedules, non-motorised conveyance, movements between customs locations and inland container depots or container freight stations for customs clearance, movements within notified local areas, specified petroleum and alcoholic products, supplies treated as no-supply, movements under customs bond or supervision, transit cargo to or from Nepal or Bhutan, defence consignments, government consignors by rail, empty cargo containers and LPG cylinders moved not for supply, and short-distance weighbridge movements accompanied by a Rule 55 delivery challan. SMS facility for e-way processes must be provided to relevant parties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill exemption: specified goods and categories of movement do not require e-way bill generation.
Exemptions from generation of e-way bill under Rule 138(14) cover specified goods and movements: goods listed in the Annexure and schedules, non-motorised conveyance, movements between customs locations and inland container depots or container freight stations for customs clearance, movements within notified local areas, specified petroleum and alcoholic products, supplies treated as no-supply, movements under customs bond or supervision, transit cargo to or from Nepal or Bhutan, defence consignments, government consignors by rail, empty cargo containers and LPG cylinders moved not for supply, and short-distance weighbridge movements accompanied by a Rule 55 delivery challan. SMS facility for e-way processes must be provided to relevant parties.
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