GST
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Rule 138(14) exempts certain goods and movements. These include goods moved by non-motorised conveyance, certain goods from port or airport to customs stations, and goods listed in the annexure such as specified household goods, currency and jewellery. Goods exempt from GST in the notification are also excluded.
Rule 138(14), CGST Rules 2017; Rule 138, CGST Rules 2017
Example: a vegetable vendor moving fresh vegetables worth Rs 80,000 does not need an e-way bill because the goods are exempt from GST. A farmer moving goods on a bullock cart is covered by the non-motorised conveyance exemption. Do not assume: check your HSN against the annexure and notifications before skipping it.
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