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    <title>Clarity on E-Way Bill</title>
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    <description>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.</description>
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