TaxTMI 
TaxTMI 
e way bill (regarding movement of goods)
X X X X Extracts X X X X
X X X X Extracts X X X X
....ose supply value exceeds fifty thousand rupees shall, before commencement of such movement, furnish information in Part A relating to the said goods electronically, in the format, i.e., 'e-way bill' in the common portal http://comtaxappl.uk.gov.in/gstweb before the movement of goods containing the following particulars; E-Way Bill PART-A A1 GSTIN of Recipient A2 Place of Delivery A3 Invoice or Challan Number A4 Invoice or Challan Date A5 Value of Goods A6 HSN Code A7 Reason for Transportation A8 Transport Document Number PART-B B Vehicle Number Notes: (1) HSN Code in column A6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. (2) Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. (3) Place of Delivery shall ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y bill; Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. 5. After e-way bill has been generated, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill may be generated by him on the said common portal prior to the movement of goods. Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number 6. Where the consignor or the consignee has not generated e-way bill and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate e-way bill in the format as provided clause (1) on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill on the common portal prior to the movement of goods. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. 12. The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every state and Union territory. 13. Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs. 14. The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be. 15. Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed: (a) Every such person shall login the common portal http://comtaxappl.uk.gov.in/gstweb and create the username and pas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweeten....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Bananas, including plantains, fresh or dried 51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 86. 1209 Seeds, fruit and spores, of a kind used for sowing. 87. 1210 Hop cones, fresh. 88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... drawing or colouring books 120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 121. 5001 Silkworm laying, cocoon 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horti....