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    <title>ADVISORY ON E-WAY BILL GENERATION FOR GOODS UNDER CHAPTER 71</title>
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    <description>Clarification states that E-Way Bill exemption under Rule 138(14) for Chapter 71 goods (excluding HSN 7117) removes the requirement to generate EWBs; an optional portal facility for &quot;EWB for Gold&quot; that had allowed voluntary generation has been withdrawn. However, intrastate movement may be subject to state-level EWB mandates, and taxpayers and transporters must comply with any such state requirements while consulting GST Helpdesk or jurisdictional tax authorities for further guidance.</description>
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