Question9:

Our unit situated in SEZ area, a SEZ unit we export goods after verified and signed by Custom officers posted at SEZ Gate
please explain whether SEZ unit is required to prepared E way bill from SEZ gate (Custome office) to Port 
if it is necessary under which provision?

Answer:

E-way bill is not required where goods being transported under Customs supervision or seal according to amended Rule 138(14)(h) vide Notification No.12/2018-Central Tax ,Dt.07-03-2018. The same are reproduced below:-

CGST RULE 138
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be  generated'
(h) where the goods are being transported' 
(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or  from one customs station or customs port to another customs station    or customs  port, or 
(ii) under customs supervision or under customs seal; 

Thus, E-way bill is not required. (Reply dt. 12/3/2018)