List of Goods Exempted from EWay Bill

Sakshi Jain, CA LLB at March 01, 2024

E-way bill is required for the movement of goods from one place to another. In some situations, there is no need to issue the e way bill HSN code list.

When E Way Bill Is Not Required

If exempted goods are transported.
If goods are transported in a non-motorised conveyance.
If goods are transported from a port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs.
If goods are being moved to specific areas (areas defined under SGST act of respective states)
If notified goods are transported.
If alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel is transported.
If supply is not involved in the transportation of goods.

Items Exempted From E-way Bill Issuance/E Way Bill Exemption List

0S. No.	Chapter or Heading or Sub-heading or Tariff item	Description of Goods
1	101	Live asses, mules and hinnies
2	102	Live bovine animals
3	103	Live swine
4	104	Live sheep and goats
5	105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6	106	Other live animals such as Mammals, Birds, Insects
7	201	The meat of bovine animals, fresh and chilled.
8	202	The meat of bovine animals frozen [other than frozen and put up in unit container]
9	203	The meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10	204	The meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11	205	The meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12	206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13	207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14	208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15	209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16	209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17	210	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 the frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19	301	Live fish.
20	302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21	304	Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22	306	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	307	Molluscs, whether in shell or not, live, fresh, or chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24	308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25	401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26	403	Curd; Lassi; Buttermilk
27	406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28	407	Birds' eggs, in shell, fresh, preserved or cooked
29	409	Natural honey, other than put up in the unit container and bearing a registered brand name
30	501	Human hair, unworked, whether or not washed or scoured; waste of human hair
31	506	All goods i.e. Bones and horn cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33	511	Semen including frozen semen
34	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35	701	Potatoes, fresh or chilled.
36	702	Tomatoes, fresh or chilled.
37	703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38	704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39	705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40	706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41	707	Cucumbers and gherkins, fresh or chilled.
42	708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43	709	Other vegetables, fresh or chilled.
44	712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45	713	Dried leguminous vegetables, shelled, whether or not skinned or split.
46	714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47	801	Coconuts, fresh or dried, whether or not shelled or peeled
48	801	Brazil nuts, fresh, whether or not shelled or peeled
49	802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50	803	Bananas, including plantains, fresh or dried
51	804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52	805	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
52	805	(Citrus aurantifolia, Citrus latifolia), fresh.
53	806	Grapes, fresh
54	807	Melons (including watermelons) and papaws (papayas), fresh.
55	808	Apples, pears and quinces, fresh.
56	809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57	810	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	814	Peel of citrus fruit or melons (including watermelons), fresh.
59	9	All goods of seed quality
60	901	Coffee beans, not roasted
61	902	Unprocessed green leaves of the tea
62	909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63	0910 11 10	Fresh ginger, other than in the processed form
64	0910 30 10	Fresh turmeric, other than in the processed form
65	1001	Wheat and meslin [other than those put up in unit containers and bearing a registered brand name]
66	1002	Rye [other than those put up in unit containers and bearing a registered brand name]
67	1003	Barley [other than those put up in unit containers and bearing a registered brand name]
68	1004	Oats [other than those put up in unit containers and bearing a registered brand name]
69	1005	Maize (corn) [other than those put up in unit containers and bearing a registered brand name]
70	1006	Rice [other than those put up in unit containers and bearing a registered brand name]
71	1007	Grain sorghum [other than those put up in unit containers and bearing a registered brand name]
72	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, and Ragi] [other than those put up in unit containers and bearing a registered brand name]
73	1101	Wheat or meslin flour [other than those put up in unit containers and bearing a registered brand name].
74	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit containers and bearing a registered brand name]
75	1103	Cereal groats, meal and pellets [other than those put up in unit containers and bearing a registered brand name]
76	1104	Cereal grains hulled
77	1105	Flour, of potatoes [other than those put up in unit containers and bearing a registered brand name]
78	1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in a unit container and bearing a registered brand name]
79	12	All goods of seed quality
80	1201	Soya beans, whether or not broken, of seed quality.
81	1202	Ground nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82	1204	Linseed, 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, Safflower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86	1209

About the Author

Sakshi Jain, CA LLB

Content Manager

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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