As per Rule 138 of the CGST Rules, 2017, an E-Way Bill is NOT required in the following cases:

1. Goods Value Below ₹50,000 (Rule 138(1))

• If the value of goods (excluding GST) being transported is less than ₹50,000.

1. Transport by Non-Motorized Vehicles (Rule 138(14)(a))

• No E-Way Bill is required if goods are transported using bicycles, rickshaws, bullock carts, hand carts, etc.

1. Transport Within 10 km (Rule 138(3))

• When goods are moved within 10 km from a consignor’s place to a transporter for further transport, and a delivery challan is issued.

1. Transport of GST-Exempted Goods (Rule 138(14)(d) & Notification No. 12/2017-Central Tax (Rate))

• E-Way Bill is not required for goods that are fully exempt from GST, such as:

• Fresh fruits & vegetables
• Live animals
• Milk & dairy products (unprocessed)
• Newspapers & books
• Raw silk, wool, khadi, etc.

1. Movement Under Customs Control (Rule 138(14)(g))

• When goods are moved under customs supervision, including:

• • From a customs port/airport/ICD to another customs station.
  • From ICD/CFS to customs port for export clearance.

1. Transit Cargo to/from Nepal & Bhutan (Rule 138(14)(h))

• If goods are being transported to or from Nepal/Bhutan, an E-Way Bill is not required.

1. Transport by Government or Defence Agencies (Rule 138(14)(ii))

• Goods transported by Defence Ministry, government agencies, or law enforcement authorities do not need an E-Way Bill.

1. Movement of Empty Cargo Containers (Rule 138(14)(m))

• If empty containers are being transported, no E-Way Bill is required.

1. Movement of Goods for Job Work (Notification No. 12/2018-Central Tax, Rule 138(14)(n))

• When goods are sent for job work from a registered person to an unregistered job worker, an E-Way Bill is not required within the same state.

1. Transport by Rail (Certain Cases) (Rule 138(2A))

• If goods are transported by rail, an E-Way Bill is not required if the railway authorities issue a transport receipt and the supplier/buyer complies with GST documentation.

These provisions ensure that small-value shipments, government-regulated goods, and special cases like customs and defense-related movements are exempt from the E-Way Bill requirement.