Applicability of e-waybill when selling goods via the pipeline

  Applicability of e-waybill when selling goods via the pipeline

The update law under the applicability of an e-way bill for products sold through the pipeline has been as listed below.

Basic Requirement

The generation of an e-way bill becomes mandatory whenever the value being transported goes above Rs. 50,000. A mode of transport, and this might include pipelines is immaterial in this connection.

Pipeline Transport Details

When the products are sold and moved through pipelines, they are said to be in motion. Thus, for any method of transport as cited by GST, if the overall value exceeds Rs. 50,000 (as per E-Way Bill Rule 138(1), then an e-way bill is a certainty.

Documentation

The supplier or transporter shall generate the e-way bill before the movement starts through a pipeline. It should provide the details, if necessary, on the GST portal.

Validity Period

The validity period of an e-way bill is the distance covered. Usually, it is one day for every 200 km (E-way Bill Rule 138(10))  or part thereof.

Exceptions and Clarifications

There are some exemptions for particular goods from the e-way bill requirement, but pipeline transport is generally not exempted unless otherwise mentioned in the rules. E-way Bill Rule 138(14)

The final conclusion for the applicability of e-waybills when selling goods via the pipeline can understand by following

"if the amount of goods sold and transported through pipelines exceeds Rs. 50,000, then an e-way bill needs to be generated for GST compliance."

For More Read Rule 138 of E-Way Bill: 

Applicability of e-waybill when selling goods via the pipeline

Frequently Asked Questions (FAQs) on E-Way Bill Requirements under Rule 138