The advisory provides clarification on the requirement for generating E-Way Bills (EWBs) for goods classified under Chapter 71 of the GST, which includes items such as natural or cultured pearls, precious or semi-precious stones, precious metals, jewellery, and related articles (excluding imitation jewellery under HSN 7117).

The Key Points are:

1. Exemption from E-Way Bill Requirement:
   • As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 (except imitation jewellery under HSN 7117) are exempt from the mandatory requirement of generating an E-Way Bill for their movement.
2. Withdrawal of EWB Facility for Chapter 71 Goods:
   • The National Informatics Centre (NIC) had previously provided an option to generate EWBs for goods under Chapter 71 (excluding HSN 7117) under the “EWB for Gold” category on the EWB portal.
   • However, this facility has now been withdrawn, and stakeholders are advised that EWB generation is not required for such goods.
3. Exception for Kerala:
   • For intra-state movement of goods under Chapter 71 (excluding HSN 7117) within Kerala, the generation of an E-Way Bill has been mandated by the state government via Notification No. 10/24-State Tax dated 27/12/24.
   • An advisory dated 27.01.2025 has already been issued regarding this requirement.
4. Compliance and Clarifications:
   • Industry stakeholders are advised to comply with the applicable regulatory provisions.
   • For further clarifications, stakeholders may contact the GST Helpdesk or their respective jurisdictional tax authorities.

This advisory aims to ensure clarity and compliance with E-Way Bill requirements for goods under Chapter 71, particularly in light of the changes and exceptions applicable in Kerala.