No E-way bill is required if empty LPG cylinders are being moved for reasons other than supply
Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English) explaining when E-way bill is not required if empty LPG cylinders are being moved for reasons other than supply
Summary :No Eway bill is required for the items specified in Rule 138 (14) of CGST Rules .
As per Notification No 26/2018 Central Tax Dated 13.06.2018 : CGST (Fifth Amendment) Rules 2018 Govt has Amended Eway Bill Rule 138(14)
In Rule 138 of CGST Rules 2017 , in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
Comment : Thus Eway bill is not required to be generated where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply
Relevant Portion of rule 138 of CGST Rules 2017 is as follow
(14) Notwithstanding anything contained in this rule, 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 customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; | |
| (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 State or Union territory Goods and Services Tax Rules in that particular State or Union territory; | |
| (e) | where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; | |
| (f) | where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; | |
| (g) | where the supply of goods being transported is treated as no supply under Schedule III of the Act; | |
| (h) | where the goods are being transported— |
| (i) | under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or | |
| (ii) | under customs supervision or under customs seal; |
| (i) | where the goods being transported are transit cargo from or to Nepal or Bhutan; | |
| (j) | where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time; | |
| (k) | any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; | |
| (l) | where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; | |
| (m) | where empty cargo containers are being transported; and | |
| (n) | where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. |
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;[ inserted by Notification No 26/2018 Central Tax Dated 14.06.2018 : CGST (Fifth Amendment) Rules 2018.]