<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Precious Metals and Jewelry Under Chapter 71 Remain Exempt from E-Way Bill Requirements Under Rule 138(14)</title>
    <link>https://www.taxtmi.com/highlights?id=85588</link>
    <description>Generation of Electronic Way Bills (E-Way Bills) for goods under Chapter 71 of GST classification, covering precious metals, stones, and jewelry (except HSN 7117 - imitation jewelry), remains exempt from mandatory requirements under CGST Rules, 2017 Rule 138(14). While the NIC portal previously offered an &quot;EWB for Gold&quot; option, this facility has been withdrawn nationwide. The exemption continues except for intrastate movements within Kerala, where state-specific notification mandates E-Way Bill generation. The clarification resolves confusion arising from voluntary E-Way Bill generation by stakeholders who utilized the previously available system option. Transporters and taxpayers dealing with Chapter 71 goods must note this exemption while ensuring compliance with Kerala&#039;s state-specific requirements where applicable.</description>
    <language>en-us</language>
    <pubDate>Fri, 07 Feb 2025 19:17:58 +0530</pubDate>
    <lastBuildDate>Fri, 07 Feb 2025 19:17:58 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=796138" rel="self" type="application/rss+xml"/>
    <item>
      <title>Precious Metals and Jewelry Under Chapter 71 Remain Exempt from E-Way Bill Requirements Under Rule 138(14)</title>
      <link>https://www.taxtmi.com/highlights?id=85588</link>
      <description>Generation of Electronic Way Bills (E-Way Bills) for goods under Chapter 71 of GST classification, covering precious metals, stones, and jewelry (except HSN 7117 - imitation jewelry), remains exempt from mandatory requirements under CGST Rules, 2017 Rule 138(14). While the NIC portal previously offered an &quot;EWB for Gold&quot; option, this facility has been withdrawn nationwide. The exemption continues except for intrastate movements within Kerala, where state-specific notification mandates E-Way Bill generation. The clarification resolves confusion arising from voluntary E-Way Bill generation by stakeholders who utilized the previously available system option. Transporters and taxpayers dealing with Chapter 71 goods must note this exemption while ensuring compliance with Kerala&#039;s state-specific requirements where applicable.</description>
      <category>Highlights</category>
      <law>GST</law>
      <pubDate>Fri, 07 Feb 2025 19:17:58 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=85588</guid>
    </item>
  </channel>
</rss>