GSTN has issued an Advisory/Clarification dated 06/02/2025 regarding E-Way Bill Generation requirement in the case of Goods falling under HSN Chapter 71 relating to natural or cultured pearls, precious or semi-precious stones, precious metals, and articles made from these materials, with the exception of imitation jewelry classified under HSN 7117. Here are the key points from the said GSTN Advisory:
1. Exemption from E-Way Bill Requirement: According to Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, goods under Chapter 71 are exempt from the mandatory requirement of generating an E-Way Bill. This exemption applies to all goods under this chapter except imitation jewelry (HSN 7117).
2. Kerala State-Specific Regulations: The state of Kerala has mandated the generation of E-Way Bills for the intra-state movement of goods under Chapter 71, excluding HSN 7117. This requirement was introduced via Kerala State Tax Notification 10/24 dated December 27, 2024. An advisory dated January 27, 2025, was issued to inform stakeholders of this mandate.
3. Withdrawal of EWB Generation Option by NIC: Previously, the National Informatics Centre (NIC) provided an option to generate E-Way Bills for goods under Chapter 71 (excluding HSN 7117) under the category “EWB for Gold” on the E-Way Bill portal. However, this facility has now been withdrawn.
Taxpayers and transporters are advised that E-Way Bill generation is not required for the movement of such goods, except within the state of Kerala.
4. Compliance and Clarification: Industry stakeholders are requested to take note of this clarification and ensure compliance with the applicable regulatory provisions. For further clarifications, stakeholders may contact the GST Helpdesk or approach their respective jurisdictional tax authorities.
The advisory aims to clarify the E-Way Bill requirements for goods under Chapter 71, ensuring that taxpayers and transporters are aware of the exemptions and state-specific regulations. Stakeholders are advised to comply with the guidelines and seek further clarification if needed.
GSTN Advisory dated 06/02/2025: E-Way Bill Generation for Goods under HSN Chapter 71