21 October 2020
Dear Expert, We have sale the "Duty Credit Scrips" under the HSN code 4907 and generate the E-invoice through GST portal. My question is whether we will have to generate the E way bill in case of said sale. Further we are confusing that the "Duty Credit Scrips" falls under the Goods or Service. Kindly guide us. Thanks & Regards Prem Chandra Thakur
21 October 2020
Sale of script is exempted supply under GST vide Notification 35/2017-Central Tax (Rate), dt. 13-10-2017. It is supply of goods. For exempted supply Bill of supply is required to be issued and E-invoice is not required for Bill of Supply. Hence,in my opinion, e-invoice is not applicable in this case.
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