These are the following occasions when an e-way bill is not necessary
- When the transport mode is non-motor
- Goods that are transported from the airport, customs port, air cargo complex, and land customs to Inland Container Depot (ICD), Container Freight Station (CFS) for customs clearance.
- Goods that are transported under the supervision of the customs officer or a customs seal.
- Goods that are transported under the custom bond, that is from ICD to customs port or between customs two stations.
- Transit Cargo that is transported to or from Nepal and Bhutan.
- Movement of goods under the Ministry of Defense as a consignor or consignee.
- When there are empty cargo containers.
- Goods transported by the assignor between the place of business and a weighbridge that is not more than 20 km, along with a delivery challan.
- Goods transported via rail where the consignor is either the central or the state government or the local authority.
- Goods that are exempted from the requirement of an e-way bill on the respective state’s GST rules.
