On February 6th, 2025, an important advisory was issued regarding the generation of E-Way Bills (EWB) for goods classified under Chapter 71 of the Central Goods and Services Tax (CGST) Rules, 2017. This chapter includes natural or cultured pearls, precious or semi-precious stones, precious metals, and articles made from these materials, excluding imitation jewelry classified under HSN 7117.
Clarification on E-Way Bill Requirement
According to Rule 138(14) of the CGST Rules, goods under Chapter 71 are exempt from the mandatory requirement of generating an EWB. However, an option to generate EWBs for these goods was previously available on the EWB portal under the category “EWB for Gold.” This led to voluntary EWB generation by various industry stakeholders.
Recent Changes
The National Informatics Centre (NIC) has now withdrawn the facility to generate EWBs for goods under Chapter 71, except for HSN 7117. This means that taxpayers and transporters moving goods under this chapter are no longer required to generate an EWB, except for intra-state movements within Kerala.
Specifics for Kerala
For the state of Kerala, the generation of an EWB for goods under Chapter 71 (excluding HSN 7117) has been mandated for intra-state movement. This requirement was introduced through Notification No.10/24-State Tax dated December 27, 2024. An advisory issued on January 27, 2025, further clarified this mandate.
Compliance and Contact Information
Industry stakeholders are advised to comply with these updated regulatory provisions. For any further clarifications, stakeholders can contact the GST Helpdesk or approach their respective jurisdictional tax authorities.
GST Exemption List of Goods, Services and Categories with Notification
Conclusion
This advisory aims to streamline the process and ensure clarity regarding the EWB requirements for goods under Chapter 71. Stakeholders should stay informed and adhere to the latest guidelines to avoid any compliance issues.
