e-way bill on movement of goods from dry-ports and from SEZs within zone-clarification

e-way bill on movement of goods from dry-ports and SEZs within the zone – Govt.clarification on representations received.

Clarity on E-Way Bill 

Government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone. Some of the queries regarding applicability of e-way bill provisions are as below:

  1. Exemption for export consignments during custom bonded movement from one airport o another;
  2. Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa;
  3. Parity in movement of export cargo with import cargo.

e-way bill on movement of goods from dry-ports and from SEZs

To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.2018. As per sub-clauses (c) and (h) of sub-rule (14) of rule 138 of the CGST Rules, no e-way bill is required to be generated where the goods are being transported:

  1. 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;
  2. 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;
  3. under customs supervision or under customs seal.

This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha.

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