NEW DELHI: The government has notified the e-way bill keeping some items of mass consumption such as vegetables food grains , meat, bread, curd, books and jewellery out of its ambit.These will provide the framework for the transport of goods under the goods and services tax ( GST ) regime.An e-way bill is required to transport any item worth more than Rs 50,000 within the country. It is proposed as a permit of sorts in electronic format that will have details of the goods being transported. E-way bill can be generated by registered supplier or recipient or the transporter. Generation and cancellation of e-way bill may be permitted through SMS as well.Contraceptives, judicial and non-judicial stamp paper, newspapers, khadi, raw silk, Indian flag, human hair, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG kerosene , heating aids and currency will also be outside the ambit of the e-way bill. The date from which the e-way bill would come into effect would be notified separately.E-way bill will also not be needed in case of goods transported by a nonmotorised conveyance and where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs. In case of multiple consignments, transporter needs to generate a consolidated e-way bill. If goods are transferred from one vehicle to another then transporter would be required to generate a new e-way.“While these rules will ensure that a common form is applicable across India, industry has highlighted various issues on the e-way bill provisions that they are concerned about. There should be wider debate and consultation with the industry before implementation of these rules, else the supply chain bottlenecks and operational challenges may far outweigh the perceived benefit this system has to offer,” said Pratik Jain, indirect tax leader, PwC.