The Goods and Service Tax (GST) on February 06, 2025, issued an advisory on e-way bill generation for goods under Chapter 71.
The following has been stated:
The state of Kerala has introduced the requirement for an E-Way Bill (EWB) for goods under Chapter 71, except for HSN 7117 (Imitation Jewellery), for intra-state movement. The National Informatics Centre (NIC) has made provisions for generating EWBs for these goods through the "EWB for Gold" category on the E-Way Bill portal. This update applies specifically to goods under Chapter 71, which includes gold and other precious metals, ensuring compliance with state regulations. However, HSN 7117 (Imitation Jewellery) is excluded from this requirement.
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that while the system previously allowed EWB generation for goods under Chapter 71, this facility has now been withdrawn.
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 December 27, 2024, issued by the state of Kerala. An advisory dated January 27, 2025, has already been issued in this regard.
