Taxpayers and transporters engaged in the movement of goods under Chapter 71 (except HSN 7117) are advised that E-way Bill generation is not required for states other than Kerala Goods covered under Chapter 71 are Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal, Jewellery, goldsmiths’, and silversmiths’ articles, except those classified under HSN 7117 (Imitation Jewellery).