GSTN withdraws E-Way Bill Generation for Chapter 71 Goods, EWB Mandate continues in Kerala for Intra-state Movement
The clarification continues to exempt E-Way Bill for Imitation Jewellery goods under HSN 7117
The Goods and Services Tax Network ( GSTN ) has issued a clarification dated 06.02.2025 regarding generation of E-Way Bill ( EWB ) for goods under Chapter 71 of the Central Goods and Services Tax ( CGST ) Rules, 2017. Chapter 71 of the Rules covers items such as natural and cultured pearls, precious and semi-precious stones, gold, silver, and jewelry, but excludes imitation jewelry...
The Goods and Services Tax Network ( GSTN ) has issued a clarification dated 06.02.2025 regarding generation of E-Way Bill ( EWB ) for goods under Chapter 71 of the Central Goods and Services Tax ( CGST ) Rules, 2017.
Chapter 71 of the Rules covers items such as natural and cultured pearls, precious and semi-precious stones, gold, silver, and jewelry, but excludes imitation jewelry classified under HSN 7117.
While goods under Chapter 71 are exempt from the mandatory requirement of generating an EWB as per Rule 138(14) of the CGST Rules, many businesses continued to voluntarily generate E-Way Bills due to the option being available on the EWB portal under the category “EWB for Gold.”
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Effective immediately, the Advisory withdrew the facility for voluntary generation of E-Way Bill for Chapter 71 goods, no longer requiring businesses and transporters around the nation to generate an EWB for Chapter 71 goods.
However, the requirement continues to persist in the state of Kerala, with EWB mandated for the intra-state movement of Chapter 71 Goods, as previously notified Notification No.10/24-State Tax dated December 27, 2024 and clarified through a GSTN advisory dated 27 January, 2025.
Read More: Kerala SGST Dept Notifies: E-Way Bill Mandatory for Intra State Movement of Gold and Precious Stones
Industry stakeholders have been further advised to identify and adhere to their specific responsibilities to ensure proper compliance to regulatory provisions, based upon their region of business.
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The advisory dated 6 February, 2025 further kept the door open for businesses or stakeholders affected by the change to contact the Goods and Services Tax ( GST ) Helpdesk or approach their respective jurisdictional tax authorities in the event of doubts or lack of clarity.
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