Gujarat GST Authority Refuses to Rule on E-way Bill Questions
The Authority for Advance Ruling (AAR) has declared it cannot answer questions regarding e-way bill requirements.
- Ruling
- GUJ/GAAR/R/2025/56 dated 24.11.2025
- Dated
- 24 Nov 2025
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Nemi Niva Agro Enterprise asked about e-way bills for internal stock transfers.
- The firm also asked about e-way bills for sales to unregistered buyers.
- The AAR rejected the application, stating it lacks jurisdiction over e-way bill matters.
In short
A business asked the Gujarat Authority for Advance Ruling (AAR) if they must generate an e-way bill for moving goods between their own godowns or selling to unregistered customers. The Authority refused to answer, explaining that e-way bill rules are not among the specific topics they are legally allowed to decide on.
What has changed
How it worked before
Businesses often hoped the AAR could provide clarity on e-way bill compliance to avoid goods being detained by mobile squads.
What has changed
The AAR confirmed that e-way bill issues fall outside its legal scope under Section 97(2) of the Central Goods and Services Tax (CGST) Act. This means you cannot use the advance ruling process to get a binding answer on whether you need an e-way bill for your specific shipments.
Who this affects
Any business owner in India wondering if they must generate an e-way bill for intra-state movement or sales to unregistered persons.
An example
Imagine a trader in Ahmedabad moving stock to their warehouse in Surat. They might want to ask the AAR if an e-way bill is mandatory for this transfer to avoid potential penalties. Based on this ruling, the AAR would refuse to answer the question. The trader must instead rely on the standard GST rules or professional advice to determine their compliance obligations.
What you should do
Do not file an application with the AAR for e-way bill questions, as they will reject it. This ruling is not a law and does not change the existing e-way bill rules; it only confirms that the AAR is not the correct forum to ask about them. Consult your tax advisor to understand the current requirements under Rule 138 of the CGST Rules.
If you do nothing
If you assume this ruling provides a loophole or a specific exemption, you are mistaken. Relying on incorrect interpretations of e-way bill rules can lead to your goods being detained or seized by tax authorities during transit. You remain fully responsible for following the law as written, regardless of what you think a ruling might imply.
The terms explained
- Advance Ruling
- A formal decision provided by tax authorities to a business regarding the tax treatment of a specific transaction.
- E-way Bill
- A digital document required for the movement of goods exceeding a certain value, used to track the transport of items.
- Jurisdiction
- The official power or legal authority of a body to make decisions on specific types of cases.
The ruling in detail
Authority for Advance Ruling
M/s. Nemi Niva Agro Enterprise
GUJ/GAAR/R/2025/56 dated 24.11.2025 · Gujarat
Questions before the authority
- Is it compulsory to generate e-way bill while movement of goods from my one Godown of city to other city of my godown in the same state?
- Is it compulsory to generate e-way bill while selling of goods from my place/godown to unregistered person in Gujarat State?
Facts
The applicant is an unregistered entity dealing in seasonal agro-based products with multiple godowns in Gujarat. They sought a ruling on e-way bill requirements for intra-state stock transfers and sales to unregistered persons. The application was filed following a detention of their goods by the Central Mobile Squad for lack of an e-way bill.
Ruling
| Question | What the authority ruled |
|---|---|
| E-way bill for intra-state stock transfer | Not answered The Authority held that e-way bill matters are outside the scope of Section 97(2) |
| E-way bill for sale to unregistered person | Not answered The Authority held that e-way bill matters are outside the scope of Section 97(2) |
The Authority declined to answer the questions raised by the applicant. It held that matters related to e-way bills do not fall within the scope of questions on which an advance ruling can be sought under Section 97(2) of the CGST Act.
Reasoning
The Authority examined Section 97(2) of the CGST Act, which lists the specific matters on which an advance ruling can be sought. It concluded that e-way bill requirements are not included in clauses (a) through (g) of Section 97(2). The Authority rejected the applicant's argument that the issue falls under Section 97(2)(b) regarding the applicability of a notification, stating that this would lead to an overly broad interpretation. Consequently, it followed the precedent set in Re: Jitendra Equipment to refrain from answering questions outside its jurisdiction.
Provisions relied on
- Section 97(2) of the CGST Act
- Rule 138 of the CGST Rules, 2017
- Notification No. 27/2017-CT dated 30.08.2017
- Notification No. GSL/GST/Rule-138 (14)/B.19 dated 19.09.2018
For the practitioner
This ruling confirms that the Authority for Advance Ruling will **refuse to entertain applications** concerning e-way bill compliance. Practitioners should note that the AAR considers e-way bill issues to be **outside its statutory jurisdiction** under Section 97(2). This order does not provide any guidance on the merits of e-way bill applicability for unregistered persons.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/56_nemi_niva_agro_enterprise_compressed.pdf
Legibility of the scan, as read: high.
Prepared 14-10-2026.
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