Government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone. Some of the queries regarding applicability of e-way bill provisions are as below:

(i)   Exemption for export consignments during custom bonded movement from one airport o another;

(ii)  Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa;

(iii)  Parity in movement of export cargo with import cargo.

To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.2018. As per sub-clauses (c) and (h) of sub-rule (14) of rule 138 of the CGST Rules, no e-way bill is required to be generated where the goods are being transported:

(i)  from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(ii) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port;

(iii)  under customs supervision or under customs seal.

This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha.

E-way bill applicability clarified: exemptions for customs-bonded and customs-supervised movements between ports, ICDs/CFSs and SEZs. Clarification excludes from e-way bill requirements goods moved from customs ports, airports, air cargo complexes and land customs stations to inland container depots or container freight stations for customs clearance; goods moved under customs bond from ICDs/CFSs to customs ports, airports, air cargo complexes and land customs stations or between customs stations/ports; and goods moved under customs supervision or seal, as set out in sub-clauses (c) and (h) of sub-rule (14) of rule 138 of the CGST Rules.