We are GTA (Goods Transport Agency) and transport wastes ( free of cost material ) to another state , but there is no seller because goods is free of cost , but in e-way bill we need to fill up seller detail . How to generate E way bill in this case .
Notification No 27 /2017 Central Tax : GST E way Bill Rule Notified by Govt
Entry No 14 : No e-way bill is required to be generated—
(a)where the goods being transported are specified in Annexure;
(b)where the goods are being transported by a non-motorised conveyance;
(c)where the goods are being transported from the port, airport, air cargo
complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d)in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
As per Annexure no E way bill is required for following waste;
Point No 30 Heading 0501 : waste of human hair
Point No 31 Heading 0506: All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
Point No 108 : Heading 3825 :Municipal waste, sewage sludge, clinical waste
Point No 123: Heading 5003 : Silk waste
Point No 126 : Heading 5103 :Waste of wool or of fine or coarse animal hair
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