GSTN Advisory on Introduction of E-Way Bill for Gold in Kerala State

The Goods and Services Tax Network (GSTN) has issued an advisory on introduction of E-Way Bill for Gold in Kerala State.

Recently, Kerala State notifies the implementation of E-way Bill for Gold and other precious metals beginning on January 20, 2025. The Commissioner of State Tax has notified the implementation of e-waybills for intrastate movement of gold and precious stones beginning January 1, 2025 via issuing a Notification No. 10/2024 dated 27-12-2024.

The Advisory Read as Follows:

It is hereby informed that a new option for generating E-Way Bills (EWB) for gold has been introduced in the EWB system, effective from January 20, 2025. This feature has been made available to facilitate taxpayers in Kerala State to generate EWB for goods classified under Chapter 71, excluding Imitation Jewellery, for intrastate movement, in compliance with the notification issued by the Government of Kerala.

Key Points for Taxpayers

1. Scope of Coverage

a) The EWB can be generated for goods covered under Chapter 71, excluding HSN 7117 (Imitation Jewellery) under the “EWB for gold” option only.

b) This feature is applicable only for intrastate movement of such goods within Kerala.

2. Generation of EWB for Imitation Jewellery (HSN 7117)

a) Taxpayers can continue to generate EWB for goods under HSN 7117 (Imitation Jewellery) using the usual option in the EWB system.

For additional assistance or queries regarding this update, taxpayers can contact the GST Helpdesk or look at the complete user guide available on the EWB portal.

This advisory is issued for the information and compliance of all stakeholders.