(a) whether the Government has received any representation from the association of exporters seeking clarity on functioning of e-Way Bill with regard to the movement of goods from Dry-ports to sea ports and from Special Economic Zones (SEZs) within the zone and if so, the details thereof;
(b) whether any clarification has been given on the matter and if so, the details thereof;
(c) if not, the reasons therefor; and
(d) the stand of the Government in this regard?
(a) Yes Sir. Various representations have been received from association of exporters as well as corporate bodies seeking clarity on e-way bill regarding movement of goods. Some of the queries regarding applicability of e-way bill provisions are as below:
i. Exemption for export consignments during custom bonded movement from one airport to another;
ii. Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa;
iii. Parity in movement of export cargo with import cargo.
(b), (c) & (d) Yes Sir. The Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.2018 to clarify this issue. 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:
(i) 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;
(ii) 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;
(iii) under customs supervision or under customs seal.