Introduction of E-Way Bill (EWB) for gold in Kerala state!

The introduction of e-way bill requirements for gold has been a significant regulatory change in recent years. Initially, no e-way bill was required for the interstate or intrastate movement of gold. However, this changed with the National Informatics Centre (NIC) update in 2022 and the GST Council’s recommendations in 2023 where the consignment value exceeds Rs. 2 lakh or any other limit notified by the respective states/Union Territories. Now, in a new development, the Kerala government has introduced an option for generating e-way bills specifically for gold, effective from January 20, 2025. This applies to intrastate movement of goods under Chapter 71 (excluding imitation jewelry) and aims to enhance compliance and transparency in the gold trade. Here’s everything taxpayers in Kerala need to know about this latest update.

Let’s understand the details!

Advisory dated Jan 27th, 2025

Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State

Jan 27th, 2025

Dated: January 24, 2025

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 Jewelry) 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 further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed user guide available on the EWB portal.

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

Thanking You,
Team GSTN

Key Highlights: Advisory on E-Way Bill (EWB) for Gold in Kerala:

Effective Date: January 20, 2025
Applicable to: Intrastate movement of gold within Kerala

• Taxpayers in Kerala can now generate E-Way Bills (EWB) for gold under a special "EWB for Gold" option.
• Applies to goods under Chapter 71, excluding imitation jewellery (HSN 7117).
• Only applicable for gold movement within Kerala.
• Imitation jewelry (HSN 7117) is not included in this option.
• Taxpayers can continue using the usual EWB option for HSN 7117 (Imitation Jewelry).

Conclusion

The new option for generating E-Way Bills (EWB) for Gold in Kerala, effective from January 20, 2025, makes it easier for businesses to move gold within the state while following tax rules. This applies to gold (except imitation jewellery) for intrastate movement in Kerala. Businesses dealing with imitation jewellery should continue using the regular EWB system.

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