GSTN Advisory, dated 06-02-2025
GSTN has issued an advisory clarifying that E-Way Bill (EWB) generation for goods under Chapter 71 (excluding HSN 7117) is not mandatory, and the previously available option to generate EWBs for these goods has been discontinued. However, EWB generation remains mandatory for imitation jewellery (HSN 7117) and for intra-state movement within Kerala as per state notification. This clarification follows industry stakeholders’ voluntary use of the EWB system for such goods, which is no longer permitted.
