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In the Central Goods and Services Tax (CGST) Rules, 2017, Part – A (Rules), Chapter XVI is dedicated to the E-way Rules, providing comprehensive details regarding E-waybill exemptions. Within this framework, specific industries, such as Agriculture, Livestock and Meat, as well as Dairy, among others, benefit from exemptions under specified conditions.

The rules, as outlined in Chapter XVI, elucidate the criteria for E-waybill exemptions, primarily found in Annexure [(See rule 138(14)]. This annexure furnishes a list of goods for which exemptions are granted, along with their corresponding Chapter, Heading, Subheading, or Tariff item, and a succinct description of the goods.

Read on to find out more about industry-based exemptions from the need of an e-waybill.

E-waybill Exemptions for Agricultural and Dairy Products, and Others

Exemptions within specific industries, such as Agriculture, Dairy, and Meat, hinge on the nature and state of the products. 

In the Agricultural sector, products like fresh turmeric lose their exemption status once processed, while barley or rice remains exempt unless packaged in a unit container bearing a registered brand name. In the Dairy and Animal Produce industry, milk qualifies for exemption unless concentrated, containing added sugar or sweetening matter, with the exception of Ultra High Temperature (UHT) milk. Natural honey retains its exemption, except when packaged in a unit container with a registered brand name. For the Meat industry, pig fat, devoid of lean meat, is exempt unless rendered, salted, in brine, dried, or smoked, and not packaged in unit containers. Similarly, the meat of various animals is exempt unless frozen and packaged in unit containers.

However, this exemption framework may not universally apply, as seen in industries like Fisheries. In this sector, products like fish seeds enjoy exemption regardless of processing, curing, or being in a frozen state, excluding goods falling under Chapter 3 and attracting a 2.5% tariff. The detailed exemptions within each industry reenforce the importance of understanding specific product conditions and processing states to ensure accurate compliance with the prevailing regulatory framework.

Below is a table explaining industry-wise exemptions.

IndustryChapter or Heading or Sub-heading or Tariff itemDescription of Goods
Livestock and Meat0101Live asses, mules, and hinnies
0102Live bovine animals
0103Live swine
0104Live sheep and goats
0105Live poultry
0106Other live animals such as mammals, birds, insects
0201, 0202Meat of bovine animals (fresh, chilled, frozen)
0203Meat of swine (fresh, chilled, frozen) – 0203
0204Meat of sheep or goats (fresh, chilled, frozen)
0204Meat of horses, asses, mules or hinnies (fresh, chilled, frozen) – 0205
0206 – 0208, 0210Edible offal of various animals
0209Pig fat, free of lean meat, and poultry fat
Fisheries0511Fish seeds, prawn/shrimp seeds – 0511
0301Live fish – 0301
0302Fish, fresh or chilled – 0302
0304Fish fillets and other fish meat, fresh or chilled – 0304
0306 – 0308Crustaceans, molluscs, and aquatic invertebrates
Dairy and Animal Produce0401Fresh milk and pasteurized milk
0403Curd, Lassi, Buttermilk
0406Chena or paneer
0407Birds’ eggs in shell
0409Natural honey
0506Bones and horn-cores
0507Hoof meal, horn meal, hooves, claws, nails and beaks, antlers, etc.
Agricultural and Horticultural Produce0701 – 0709, 0714, 0910 11 10, 0910 30 10Various fresh or chilled alliaceous vegetables, edible brassicas, edible roots, legumes, leafy vegetables, other groups of vegetables, etc.
6Live trees and other plants and parts
0712, 0713Dried vegetables
0801Coconuts, brazil nuts
0802Various kinds of fresh nuts such as walnuts, almonds, hazelnuts, etc.
0803 – 0810Various fruits, including different plantains, citrus fruit, berries, drupes, melons, pome fruits, and more.
0814Fruit peels
9All goods of seed quality
0901Unroasted coffee beans
0902Unprocessed green leaves of tea
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
1001 – 1008Various cereals and grains like wheat, rye, barley, maize, etc.
1101 – 1106Various flours, groats, and hulled grains
12All goods of seed quality
1204 – 1207, 1209Various seeds, such as linseeds, colza seeds, sunflower seeds, oil seeds, seeds for sowing, etc.
1210Hop cones
1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane
1213, 1214Pellets of produce such as husks and forage products
1301Lac and Shellac
1404 90 40Betel leaves
1701 or 1702Jaggery
1904Rice in forms like puffed rice, muri, murki, etc.
1905Pappad and bread
2201Water and non-alcohloic toddy
2202 90 90Tender coconut water
2302, 2304, 2305, 2306Feed for aquatic animals, livestock, and poultry
2308, 2309Pulses, concentrates andadditives, wheat bran and de-oiled cake
Chemicals, Minerals, Precious Natural Items2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
Any ChapterFuels, such as petroleum, kerosene, etc.
Chapter 71Natural or cultured pearls
Chapter 71Jewellery, goldsmiths’ and silversmiths’ wares and other articles
Textiles and Handicrafts5001 – 5003Silkworm laying, cocoon and raw silk
5101 – 5101Wool and animal hair in various forms, including waste
52, 5303, 5305Various fibers such as jute, khadi yarn, etc.
63Indian National Flag
6912 00 40Earthen pot and clay lamps
7018Glass bangles, except those made from precious metals
92Indigenous handmade musical instruments
9603Muddhas made of sarkanda and phoolbaharijhadoo
3926Plastic bangles
0508, 9601Corals, worked or unworked
Human Bodily Components3002Human Blood and its components
6703Human hair, dressed, thinned, bleached or otherwise worked
0501Human hair, unworked, whether or not washed or scoured, waste of human hair
Miscellaneous4802 / 4907, 4817 / 4907, 4901 – 4905Various educational items, postal items, and stationary for different purposes, such as children’s maps, judicial stamp papers, newspapers, slate pencils, books, etc.
Any chapter, 48 / 4907Currency and Rupee notes
9803Passenger Baggage
8201, 8445, 8446Machinery and agricultural implements
9021Hearing aids
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch


4014Condoms and contraceptives
3101All goods and organic manure
Any chapterPuja samagri
Any chapterUsed personal and household effects

Also Read: Exemptions from E-waybill: Understanding the Criteria and Categories

Understanding the Rationale Behind Exemptions for Specific Industries

These exemptions aim to promote local trade by reducing administrative burdens, particularly for industries operating within state borders. 

Tailoring exemptions to the scale and nature of operations in sectors like Agriculture and Dairy acknowledges the practical challenges of enforcing stringent regulations on numerous small-scale transactions conducted over short distances. 

Essential supply chains, especially those involving critical goods, benefit from exemptions, ensuring an uninterrupted flow without unnecessary regulatory hurdles. Exemptions are also designed to align with local economic and geographic conditions, recognizing the diversity of industries across regions. 

Reducing administrative burdens help authorities enhance operational efficiency, allowing businesses to focus on core activities. An active regulatory approach ensures that exemptions remain responsive to evolving industry dynamics, reflecting emerging needs and challenges over time. 

These exemptions aim to strike a balance between regulatory oversight and operational flexibility, fostering economic growth and facilitating smooth business operations.

Impact of E-waybill Exemptions on Supply Chain Operations in these Industries

E-waybill exemptions exert a significant influence on the supply chain operations of diverse industries, manifesting tangible benefits for efficiency and functionality. Industries such as Livestock and Meat, Fisheries, Agricultural Produce, Textiles, and Handicrafts derive substantial advantages from these exemptions. Let’s understand with a few examples.

  • In Livestock and Meat, the absence of E-waybill requirements simplifies the transport of perishable goods, ensuring timely deliveries to local markets. 
  • Fisheries experience improved logistics, enabling the swift movement of fresh catches to meet consumer demand without procedural hindrances. 
  • For Agricultural Produce, the streamlined documentation process reduces administrative burdens, fostering a more agile local trade in fruits, vegetables, and grains. 
  • In Textiles and Handicrafts, the exemption facilitates the unimpeded transportation of finished goods within state borders, optimizing the supply chain.

 Moreover, these exemptions contribute to cost savings, as businesses can avoid the expenses associated with stringent documentation and compliance. This, in turn, enhances the overall competitiveness of these industries by lowering operational costs and promoting the timely delivery of goods to consumers. 

The impact of E-waybill exemptions, tailored to specific industries, transcends mere operational streamlining, playing a crucial role in fortifying the resilience and growth potential of diverse sectors.

Also Read: Impact of E-Waybill Exemptions on Logistics and Transportation Costs

Ensuring Compliance with E-waybill Requirements for Non-exempt Transactions

Under the Goods and Services Tax (GST) regime, adherence to e-waybill requirements is imperative to validate the movement of goods. The CGST Act Section 68 and Rule 138 of the CGST Rules, 2017, mandate the generation of an e-waybill for the movement of goods exceeding ₹50,000 by registered individuals under GST. Additionally, specific circumstances necessitate e-waybill generation, even for consignments below ₹50,000, such as interstate transfers from a principal to a job worker or the interstate transfer of handicraft goods initiated by an unregistered individual to a registered one.

To ensure compliance with this regulation, sellers or consignors must grasp the following key aspects:

  • E-waybill Generation: Non-exempted goods necessitate e-waybill registration and generation. Consignors or sellers must upload consignment details on the common portal for e-waybill, linked with the GST portal, before transporting goods. The e-waybill typically includes crucial information such as the consignor/seller’s name, consignee/recipient’s name, origin of the consignment, delivery address, transport route, and estimated time of delivery. It comprises Part A and Part B, filled by the taxpayer and the transporter, respectively.
  • Documentation for Transporters: Transporters are required to possess specific documents according to GST e-waybill rules. These include an invoice, bill of supply, or delivery challan, along with the physical copy or number of the e-waybill. During interstate or intrastate movement, officers have the authority to intercept vehicles to check e-waybills. Physical verification, subject to commissioner approval in suspected cases of tax evasion, may occur. Once verified in a state, a vehicle is not rechecked unless there are concerns about tax evasion.

Also Read: Exempted Transactions And Documentation: Ensuring Compliance Without E-Waybills

Seeking Guidance on E-waybill Exemptions and Compliance for Specific Industries

Seeking guidance on e-waybill exemptions and compliance is imperative for industries such as Agriculture, Dairy, Livestock, Fisheries, Textiles, and Handicrafts. With e-waybills integral to the GST regime, industry-specific nuances necessitate expert advice to decipher exemption criteria and compliance procedures. Professionals can offer insights into tailored regulatory requirements, ensuring seamless movement of goods and optimal supply chain efficiency for businesses in these diverse sectors.


Staying updated with industry-specific e-waybill regulations is crucial for businesses to ensure compliance with evolving standards, fostering operational efficiency and avoiding penalties. Certain industries, deemed special or essential, benefit from exemptions to streamline operations, enabling the smooth movement of vital goods and supporting economic activities with reduced bureaucratic constraints.

Lastly, the contents of this article should not be interpreted as a legal opinion or representation of the author’s views. The information provided is intended solely for informational and educational purposes. Although care has been taken in preparing this article, there may be inadvertent mistakes and omissions. The author disclaims any liability for losses or damages of any nature resulting from inaccurate or incomplete information in this document or any actions taken based on it. It is recommended to seek expert or professional consultation.


Here are some frequently asked questions.

  1. What is an e-waybill?

An e-waybill is an electronic document generated for the movement of goods valued at over fifty thousand rupees, providing details about the consignment, its value, and the mode of transportation.

  1. Where can an e-waybill be generated?

The common portal for generating e-waybills is

  1. Is e-waybill required for all goods?

The e-waybill is required to transport all goods except those exempted under the Notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances requires an e-waybill even if the value of the consignment is less than fifty thousand rupees. Refer to the e-waybill rule for other exemptions.

  1. Is an e-waybill required for goods transported within a 10-kilometer radius?

Goods transported within a state are exempt from requiring an e-waybill if the distance is within 10 kilometers. However, the current limit has been extended to 50 kilometers.

  1. Which transactions need e-waybills?

For all transactions, inward or outward, within a state or interstate, with unregistered persons, or for non-supply reasons, e-waybills are mandatory. Refer to relevant notifications/rules for details.

  1. Do states have their own exemptions for E-waybills?

Yes, states in India have the authority to determine specific exemptions and thresholds for E-waybill generation, particularly for intrastate transportation.

  1. Are there any examples of state-specific thresholds?

For instance, Andhra Pradesh requires E-waybills for intrastate movements exceeding Rs. 50,000, while Bihar exempts consignments valued below Rs. 1,00,000. In Gujarat, E-waybills are mandated only for specific class goods engaged in job-work, regardless of their value.

  1. What are essential industries that are exempt from e-waybills in the context of GST?

Essential commodities, in the context of GST, are goods vital for the well-being of the general public. The government regulates their availability, pricing, and distribution to ensure affordability and accessibility. Examples include food grains, pulses, edible oils, medicines, and healthcare products.

  1. Are live animals exempted goods?

Yes, various live animals, including live fish, fresh or chilled fish, prawn/shrimp seeds, are considered exempted goods. However, there are exceptions, such as purebred horses.

  1. What happens if the e-waybill validity expires?

If the validity expires, goods cannot be moved. The proper officer may intercept the goods, leading to potential confiscation, seizure, and penalties.

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Aishwarya Lakshmi Founder & Freelance Writer
Aishwarya Lakshmi is a Finance and SaaS Copywriter for 5+ years now, she has created copies for B2B and B2C companies all around the globe. Aishwarya is a finance graduate and a university rank holder with exceptional academic excellence in finance core. Besides writing, Aishwarya fosters her community Quillspire - a space for budding freelancers. In short, she maps contents to win pitches with words and concepts.

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