E-way bill or electronic way bill is an essential document required for the transportation of goods under the GST system. As per the rules in the GST Act, an e-way bill is compulsory for the transport of goods worth over Rs. 50,000. E-way bills can be generated through the e-way bill portal with details like the source of goods, destination, and value. That said, there are certain situations when generating an e-way bill is not mandatory. This article outlines six such instances below.
Key Points:
- Goods exempted under GST rules do not require an e-way bill.
- Non-motorised vehicle transportation is e-way bill exempt.
- Customs-related goods under supervision do not need an e-way bill.
- Goods valued below Rs. 50,000 are generally exempt.
- Transport to/from weighbridges within 20 km requires no e-way bill.
- Goods in notified areas or government consignments are exempt.
Cases where e-way bills are not required

In the GST framework, specific cases allow for the transportation of goods without the need for an e-way bill, simplifying compliance for businesses and individuals alike. Here are the cases:
1. When transporting exempted goods
There are certain goods exempt from e-way bill generation under the GST rules. Goods like LPG for households, postal baggage (transported by the Department of Posts), precious metals, jewellery, alcoholic liquor, and aviation turbine fuel are exempt from e-way bill generation. Similarly, transporting items that do not qualify as ‘supply’ under Schedule III of the GST Act like services by MPs are also exempt from e-way bill generation requirements. Other than that, basic essentials like fresh milk, vegetables, fruits, meat, unprocessed tea, and unbranded cereals don’t require e-way bills. So, if you have taken a business loan from an NBFC to start a business in any of the exempt good categories, you do not need to worry about e-way bill requirements.
Note: This list is indicative. There are several other exempted goods.
2. When transporting goods by non-motorised vehicles
Goods moved using non-motorised vehicles like hand-pulled carts, bicycles, and bullock carts don’t require e-way bills. This exemption allows small-scale deliveries in rural areas to remain free from the hassle of e-way bill generation.
The Indian government aims to simplify compliance for small traders and local suppliers who rely on non-motorised transport modes to move their goods.
3. When transporting customs-related goods
Under GST rules, goods that are transported under customs supervision are also exempt from e-way bill requirements. For instance, goods that are transported from ports or airports to inland container depots or container freight stations for customs clearance purposes are exempt from e-way bills.
Similarly, goods transported from inland container depots or container freight stations to airports/ports under customs bonds/seals are also e-way bill exempt.
4. When transporting low value goods
E-way bill does not need to be generated by the transporter if the goods being transported are worth less than Rs. 50,000. In such cases, generating an e-way bill becomes optional.
This exemption in e-way bill generation is particularly useful for small traders and vendors who transport low-value goods for sales on online marketplaces, fairs, and other offline stores. However, there are certain exemptions to this rule. E-way bill is required for the interstate transfer of handicraft items, regardless of their value.
5. When transporting of goods to a weighbridge
If the goods are being transported to/from the location of business to a weighbridge, no e-way bill is needed. However, this is only applicable if the weighbridge is located within 20 Km and the consignment is accompanied by a delivery challan.
6. When transporting goods in notified areas or government/defense goods
Lastly, goods being moved in government notified areas or transit cargo to/from Nepal or Bhutan are also exempt from e-way bill requirements. Similarly, goods being transported by rail where the consignee is the Central government, State government, or a local authority do not require an e-way bill. If the goods have the Ministry of Defence as a consignor, they are exempt from e-way bill regulations.

7. When transporting Goods for Personal Use
Goods transported for personal use and not intended for commercial activities are exempt from e-way bill requirements. This applies when individuals are moving personal belongings during relocations or shifting household goods.
Key considerations:
- The goods should not be part of business inventory.
- Documentation like a self-declaration may be advisable.
- Applies to both inter-state and intra-state personal moves.
8. Movement of Goods Within the Same State (Intra-State Transport)
In certain states, specific exemptions apply for intra-state transport, especially for short distances.
Table: States with Intra-State Exemptions and what they Include
State | Exemption Limit | Special Notes |
Delhi | Within 50 km | No e-way bill required |
Maharashtra | Up to Rs. 1 lakh | Applies to intra-state movements |
Rajasthan | Agricultural products | Exemption for farm produce |
9. Transport by Defense Forces
Goods transported exclusively by defense forces are exempt from e-way bill requirements, provided they are not for commercial distribution.
Benefits:
- Streamlined logistics for defense operations.
- Reduced paperwork during critical movements.
Situations Requiring Partial Exemptions
Certain situations offer partial exemptions where only specific documents are needed instead of a full e-way bill.
Examples:
- Transport of empty cargo containers.
- Movement of goods for repair and return.
- Goods under transit within SEZs (Special Economic Zones).
FAQ Section:
- Do I need an e-way bill for moving furniture for personal use?
No, personal belongings not intended for sale are exempt. - Is an e-way bill needed for empty trucks or containers?
No, empty cargo containers are exempt from e-way bill requirements. - Are SEZ goods exempt from e-way bills?
Yes, goods in transit within SEZs have specific exemptions. - What if my goods are worth exactly Rs. 50,000?
An e-way bill is required for goods valued at Rs. 50,000 or more. - Do local courier services need e-way bills?
Not always; small packages or low-value goods under Rs. 50,000 are exempt.
Conclusion
The situations listed above aim to offer a comprehensive understanding of the various exemptions under the e-way bill system. Knowing these exemptions helps businesses stay compliant without unnecessary administrative burdens.
Additionally, understanding personal transport, intra-state rules, and defense-related exemptions ensures complete awareness. Staying informed can save time, reduce errors, and simplify logistics management.