If manufacturer is supply the parts to customer under warranty terms with 0 tax invoice raised against customer (inter state billing) for this transaction E way bill required or not ?? if invoice value is above 50,000/-
01 September 2017
Subject to sub-rule 14 of Rule 138 of CGST Rules, the requirement of e-way bill needs to be construed from the consignment value which is in your case exceeds Rs. 50000/- Hence e-way should be required.
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