e-Way Bill Applicability: Gold & Precious Stones

Introduction

The e-Way Bill (EWB) system under the Goods and Services Tax (GST) framework regulates the movement of goods across India. Generally, items classified under Chapter 71—such as natural or cultured pearls, precious and semi-precious stones, and certain precious metals—are exempt from the national EWB requirements, except for imitation jewellery (HSN 7117).

However, individual states have the authority to issue notifications making EWB generation mandatory for specific goods within their borders. For instance, Kerala requires e-Way Bills for the intrastate transport of certain Chapter 71 goods. This article explores the applicability of the e-Way Bill for gold and precious stones, with a special focus on the regulations in Kerala

E-Way Bill Now Mandatory for Movement of Gold and Precious Metals Within Kerala

Effective January 20, 2025, the National Informatics Centre (NIC) introduced a new feature in the e-Way Bill system called “EWB for Gold.” This update enables businesses in Kerala to generate e-Way Bills (EWBs) for goods classified under Chapter 71 (excluding HSN 7117 – Imitation Jewellery) during intrastate transport.

Who Must Comply?

Any taxpayer or transporter moving gold, precious stones, or similar items within Kerala is required to generate an e-Way Bill using this new feature.

Why This Update?

Kerala issued a state-specific notification making e-Way Bills mandatory for certain goods under Chapter 71. This new feature helps businesses comply with the regulation smoothly and ensures legal adherence during goods movement within the state

Key Provisions of the Notification

Applicable Goods: Natural or cultured pearls, precious and semi-precious stones, precious metals, metals clad with precious metals, and select jewellery under Chapter 71 (excluding imitation jewellery under HSN 7117).
Intrastate Requirement: The mandate applies only to the movement of these goods within Kerala. Interstate transport may continue to follow national-level exemptions unless states’ specific rules differ.
Compliance: Businesses must generate an e-Way Bill through the dedicated “EWB for Gold” option and carry it during transport

What is an e-Way Bill?

An e-Way Bill is a digital document required under India’s GST regime for the movement of goods. Generated via the government’s e-Way Bill portal, it serves as proof that the goods are being transported in compliance with tax regulations.

Overview of Goods Under Chapter 71

Chapter 71 covers a range of goods including:

HSN 7101: Natural or Cultured Pearls
HSN 7102: Diamonds
HSN 7103: Precious and Semi-Precious Stones (other than diamonds)
HSN 7104: Synthetic or Reconstructed Stones
HSN 7106–7109: Silver, Gold, and Clad Metals
HSN 7113: Articles of Jewellery
HSN 7117: Imitation Jewellery (exemptions do not apply here; EWB is always mandatory if thresholds are met)
…among others

National Exemption vs. State-Specific Rules

National Level: Under Rule 138(14) of the CGST Rules, goods under Chapter 71 (except imitation jewellery) are generally exempt from mandatory e-Way Bills.
State Level: States like Kerala can override this exemption and require EWBs for intrastate movement of these goods through notifications

GST E-Way Bill for Imitation Jewellery (HSN 7117)

Imitation jewellery always requires an e-Way Bill when moving above certain thresholds, both interstate and intrastate. It does not have a special category on the portal and should be processed using the standard “Generate New” option.

Information Needed to Generate an E-Way Bill for Gold and Precious Stones

Supplier’s GSTIN
Recipient’s GSTIN
Complete Address of both parties (including city, state, PIN)
Invoice Number and Date
Total Value of goods
Correct HSN Code (from Chapter 71)
Vehicle/Transport Details: For security, taxpayers are advised not to fill Part-B (vehicle/transporter details) initially, unless required.

The e-Way Bill validity depends on the distance between origin and destination PIN codes

Steps to Generate E-Way Bill for Gold and Precious Stones in Kerala

Log In: Access the official e-Way Bill portal with your credentials.
Select Option: Choose “Generate New EWB” or “EWB for Gold” if available.
Enter Shipment Details: Fill in supplier and recipient GSTIN or addresses.
Provide Item Details: Specify HSN code, description, quantity, and value.
Fill Transport Details: Mode of transport, vehicle number, and transporter ID (if applicable).
Review and Submit: Verify all information and submit the form.
Obtain EWB Document: Print or save the e-Way Bill; carry it during transit for verification

Need Assistance with Generating e-Way Bills for Gold?

At IndiaFilings, we offer LEDGERS—a powerful, all-in-one platform designed to simplify GST and e-Way Bill compliance. Our dedicated experts provide step-by-step guidance to ensure a smooth, stress-free process and full compliance with Kerala’s state-specific regulations.

About the Author

Priya

Priya is an experienced writer known for her ability to simplify complex legal topics into practical, easy-to-understand insights. Her work equips entrepreneurs with the legal knowledge they need to confidently launch and manage their businesses with clarity and compliance.

June 1, 2025