As per the latest notification issued by the GST council and NIC portal, the interstate movement of goods will be made mandatory and will come into effect from 1st April 2018. GST council has also said that “to generate e way bill is not a mandatory issue if the goods are transported by a non-motorized means.” This exemption also applies to the cases where, goods are transported from a port, an airport, an air cargo complex or a land customs station to an inland container depot or a container freight station for clearance by customs. The list of 153 goods which have been exempted from carrying e- way bill originally is published on 5th August 2017, but the council brought multiple changes after that during almost every council meeting.
The transporter need not carry e-way bills for the 153 items stated above. The list contains most of the very basic human household needs like domestic gas (LPG), Kerosene, beetle leaves, puja samagri, flesh/ meat, currency, etc.