Jewellers and bullion dealers often ask whether they need an e-way bill to move gold. The short answer: usually not, with two exceptions.
The general rule: Chapter 71 is exempt
Under Rule 138(14) of the CGST Rules, read with Annexure S. Nos. 4 and 5, goods in Chapter 71 are exempt from e-way bills. This covers:
- natural or cultured pearls, precious and semi-precious stones
- precious metals and metals clad with precious metal
- jewellery, goldsmiths' and silversmiths' articles
Exception 1: Imitation jewellery (HSN 7117)
Imitation jewellery (HSN 7117) is not covered by the exemption. Generate e-way bills for it in the usual way.
Exception 2: Intra-state movement within Kerala
Kerala requires e-way bills for intra-state movement of Chapter 71 goods (other than HSN 7117), under its own state notification. Since 20 January 2025, the e-way bill portal has an "EWB for Gold" option for this, to be used only for movement within Kerala.
The option has been withdrawn elsewhere
Because the "EWB for Gold" option existed, some businesses outside Kerala started generating e-way bills for Chapter 71 goods voluntarily. GSTN has clarified that this option has been withdrawn for those cases, and that no e-way bill is required for Chapter 71 goods (except HSN 7117) apart from Kerala's intra-state rule.
Summary
| Movement | E-way bill needed? |
|---|---|
| Gold, jewellery, precious stones: any inter-state movement | No |
| Same, intra-state in any state except Kerala | No |
| Same, intra-state within Kerala | Yes, using "EWB for Gold" |
| Imitation jewellery (HSN 7117) | Yes, the usual way |
Always keep a proper invoice or delivery challan with the goods, whatever the e-way bill position.
