The GSTN has issued an Advisory dated 06.02.2025, relating to E-way bill generation for goods under Chapter 71. This clarification provides important updates on the E-Way Bill (EWB) requirements for goods classified under Chapter 71 of the HSN (Natural or cultured pearls, precious/semi-precious stones, precious metals, and related goods), with a particular focus on changes affecting the state of Kerala

Key Provisions of the Advisory is as under:

1. Exemption from EWB Requirement for Chapter 71 Goods –
   1. Rule 138(14) of the CGST Rules, 2017, along with its Annexure (S.Nos. 4 and 5), exempts goods under Chapter 71 from the mandatory EWB requirement.
   2. Goods included Natural or cultured pearls, Precious or semi-precious stones,  Precious metals and metals clad with precious metals, Jewellery, goldsmiths’, and silversmiths’ articles
   3. Exception: HSN 7117 (Imitation Jewellery) is not exempt and requires EWB generation.
2. Rule for Intra-State Movement in Kerala:
   1. Notification No. 10/24-State Tax (dated 27/12/24) mandates EWB generation for intra-state movement of Chapter 71 goods (excluding HSN 7117) within Kerala.
   2. This applies to all taxpayers and transporters moving such goods in Kerala.
3. System changes 
   1. Previously, the National Informatics Centre (NIC) enabled taxpayers to voluntarily generate EWBs for Chapter 71 goods under the category “EWB for Gold.”
   2. This voluntary option has now been withdrawn, and taxpayers can no longer generate EWBs for exempt goods in other states.

Accordingly, taxpayers and transporters engaged in the movement of goods under Chapter 71 (except HSN 7117) are advised that EWB generation is not required. However, it may be noted that for the intrastate movement of such goods within the state of Kerala, the generation of an EWB has been mandated vide Notification No.10/24-State Tax dated 27/12/24 issued by the state of Kerala. An advisory dated 27.01.2025 has already been issued in this regard.

Source: GSTN