According to CGST rule 138(14) (b) no e-way bill is required to be generated for goods are being transported by a non-motorized conveyance.
All motorized vehicles has registration number/vehicle number. In part B of eway bill there is column to enter vehicle number. The temporary number or any identifiable number filling details is required for e-way bill generation.
But non-motorized vehicles usually not having any registration number. So without entering vehicle number you can not fill part B of eway bill. So it may be one of the reason to exclude non-motorized vehicles for generation of eWay bill.
So now the question arises which vehicle is motorized and which is not? So here it is the definition of Non-Motorized conveyance.
Any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc).
Definition of Non-Motorized Conveyance
There is not definition of non-motorized under GST act. According to dictionary, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids.
For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions. Generally to avoid requiring handicapped persons from having to possess an operator’s license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles.
FAQ on Exception of Generation of eWay Bill on Non-Motorized Vehicles
I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases?
E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used for filling details of the vehicle number for the purpose of e-way bill generation.
If a electronic dealer send the AC to the customer having value of Rs.70,000/- on REHDA. He is not required to generate eWay bill.
But if he is sending same AC on Chota Hathi (Tempo) then he should generate eWay bill.
Hope you got it. Please ask if you have any further inquiry.