Finance

Eway Bill In Case Of Handicraft Goods

When is the e-way bill registration required?

  • Applicability of the E-way Bill

When a registered person moves items with a consignment value of more than Rs. 50,000, an eway bill registration must be generated. Please keep in mind that the Rs. 50,000 threshold restriction only applies to inter-state goods movement. The states are granted the authority to set their own threshold limits for intra-state commodities movement.

Regardless of the value of the consignment, there are some scenarios where generating an e-way bill is required. In some cases, this means that an e-way bill is necessary even if the consignment value is only Rs. 1. As a result, organisations, particularly those who deal in such trades, should be mindful of such eventualities.

  • Interstate movement of goods for the purpose of employment

Inter-state transportation of handcrafted goods from a person who is not required to register for GST (unregistered handicraft dealer).

  • Movement of handcrafted goods between states from unlicensed dealers

When handicraft goods are transported from one State or Union Territory to another State or Union Territory by a person who has been exempted from obtaining registration under section-24 of the CGST Act, i.e. an unregistered handicraft dealer, an e-way bill must be generated, regardless of the value of the consignment.

Thus, if you are a person who deals in handmade goods and transports them from one state to another, you must generate an e-way bill. Please note that there is no monetary restriction in this scenario.

List of handicraft goods for which an e-way bill is required.

  • Articles made of leather
  • Products made of carved wood
  • Products made of carved wood
  • Bamboo-based things
  • Grass, leaf, and reed goods.
  • Articles made of paper mache
  • Fabrics
  • Hand-printed textiles
  • Durries, rugs, and carpets
  • Hand stitching on textiles
  • Theatre outfits
  • Products made with coir
  • Footwear made of leather
  • Products made of carved stone
  • Inlay work with stones
  • Terracotta and other pottery and clay products
  • Tableware and kitchen utensils made of metal
  • Metal statues
  • Bidriware made of metal
  • Instruments of music
  • Products made of horn and bone
  • Crafts with conch shells
  • Bamboo furniture
  • Toys and dolls
  • Rajasthani miniatures, madhubani, patachitra, and folk art

Wrapping Up

To summarise, anyone sending goods to another state for work or unregistered handicraft dealers dealing in interstate supplies should be aware that an e-way bill is required in their case and should be prepared to raise an e-way bill as and when required, regardless of the value of the goods consigned. Head over to Finserv MARKETS to learn more!

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