New Delhi, Aug 31 (KNN) The government has notified the e-way bill to provide framework for transport of goods under the goods and services tax (GST) regime.

An e-way bill will be used to transport any item worth more than Rs 50,000 within the country.

Meanwhile, some items of mass consumption such as vegetables, fruits, food grains, meat, bread, curd, books and jewellery have been kept out of e-way bill ambit.

E-way bill will serve as an e-permit carrying details of the goods being transported. E-way bill can be generated by registered supplier or recipient or the transporter. Generation and cancellation of e-way bill may be permitted through SMS as well.

Contraceptives, judicial and non-judicial stamp paper, newspapers, khadi, raw silk, Indian flag, human hair, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, kerosene, heating aids and currency will also be outside the ambit of the e-way bill. The date from which the e-way bill would come into effect would be notified separately.

E-way bill will also not be needed in case of goods transported by a non-motorised conveyance and where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs.

In case of multiple consignments, transporter needs to generate a consolidated e-way bill. If goods are transferred from one vehicle to another then transporter would be required to generate a new e-way.