𝗘-𝗪𝗮𝘆 𝗕𝗶𝗹𝗹 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗳𝗼𝗿 𝗚𝗼𝗼𝗱𝘀 𝗨𝗻𝗱𝗲𝗿 𝗖𝗵𝗮𝗽𝘁𝗲𝗿 𝟳𝟭.

Goods under Chapter 71 (Natural or cultured pearls, precious stones, precious metals, and jewellery, excluding HSN 7117 – Imitation Jewellery) are exempt from the mandatory E-Way Bill (EWB) requirement under Rule 138(14) of the CGST Rules, 2017. While the NIC previously allowed voluntary EWB generation for these goods, this facility has now been withdrawn. However, for intra-state movement within 𝗞𝗲𝗿𝗮𝗹𝗮, EWB generation remains 𝗺𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 as per 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟭𝟬/𝟮𝟰-𝗦𝘁𝗮𝘁𝗲 𝗧𝗮𝘅 𝗱𝗮𝘁𝗲𝗱 𝟮𝟳/𝟭𝟮/𝟮𝟰.

Notification Reference: GSTN    
06/02/2025