{"id":10340,"date":"2025-02-11T05:04:11","date_gmt":"2025-02-11T05:04:11","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10340"},"modified":"2025-02-11T05:10:37","modified_gmt":"2025-02-11T05:10:37","slug":"advisory-on-e-way-bill-generation-for-goods-under-chapter-71","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/advisory-on-e-way-bill-generation-for-goods-under-chapter-71\/","title":{"rendered":"ADVISORY ON E-WAY BILL GENERATION FOR GOODS UNDER CHAPTER 71"},"content":{"rendered":"<p align=\"justify\"><strong>Subject<\/strong>:  Clarification on E-Way Bill Requirement for Goods under Chapter 71\n  <\/p>\n<p align=\"justify\">GSTN has issued an advisory  dated Feb 6th, 2025<strong> <\/strong>on E-Way bill generation for goods under chapter 71.\n  <\/p>\n<p align=\"justify\">Rule 138(14) of the Central  Goods and Services Tax (CGST) Rules, 2017, read with its Annexure S.Nos. 4 and  5, states that goods covered under Chapter 71 viz., Natural or cultured pearls  and precious or semi-precious stones; precious metals and metals clad with  precious metal, Jewellery, goldsmiths, and silversmiths articles, except  those classified under HSN 7117(Imitation Jewellery), are&nbsp;<strong>exempt<\/strong>&nbsp;from  the mandatory requirement of generating an E-Way Bill.\n  <\/p>\n<p align=\"justify\">Pursuant to the introduction  of the E-Way Bill (EWB) for goods classified under Chapter 71, excluding HSN  7117 (Imitation Jewellery), in the state of Kerala for intra-state movement,  the National Informatics Centre (NIC) has provided an option to generate EWBs  for goods covered under Chapter 71 except 7117 under the category&nbsp;<strong>&quot;EWB  for Gold&quot;<\/strong>&nbsp;on the EWB portal.\n  <\/p>\n<p align=\"justify\">It has been observed that  various industry stakeholders have voluntarily been generating EWBs for goods  under Chapter 71 due to the availability of this option in the EWB system. In  this regard, it is clarified that while the system previously allowed EWB  generation for goods under Chapter 71, this facility has now been&nbsp;<strong>withdrawn<\/strong>.\n  <\/p>\n<p align=\"justify\">Accordingly, taxpayers and  transporters engaged in the movement of goods under Chapter 71 (except HSN  7117) are advised that EWB generation is not required. However, it may be noted  that for the intrastate movement of such goods within the state of Kerala, the  generation of an EWB has been mandated vide Notification No.10\/24-State Tax  dated 27\/12\/24 issued by the state of Kerala. An advisory dated 27.01.2025 has  already been issued in this regard.\n  <\/p>\n<p align=\"justify\">Industry stakeholders are  requested to take note of this clarification and ensure compliance with the  applicable regulatory provisions.\n  <\/p>\n<p align=\"justify\">For any further  clarifications, stakeholders may contact the GST Helpdesk or approach their  respective jurisdictional tax authorities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\/02\/0602.png<\/p>\n","protected":false},"author":1,"featured_media":10341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10340"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10340"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10340\/revisions"}],"predecessor-version":[{"id":10343,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10340\/revisions\/10343"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10341"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}