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E way bill for line sales

ajaz ul haque (partner) (117 Points)

12 May 2018

Dear All !

What is the meaning of Sub Type "Line Sales" and "SKD/CKD" in E way Bill?

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6 Replies

CA Shanky garg (Practicing Chartered Accountant) (217 Points)
Replied 12 May 2018

SKD- Semi knocked Down

CKD - Completely knocked Down

Line Sales - Basically, when the supplier does not know the exact demand of receipent , even exact number of buyers who will purchase the goods like shop to shop salesman.

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CA Shivam Arora (Chartered Accountant) (2414 Points)
Replied 12 May 2018

CKD/SKD means the movement of the goods in Completely knocked down condition or Semi Knocked Down condition. For eg: Movement of Fan in different parts, which will be assembled later.

“Line Sales” Vertical sales made from one unit / department/division of an organisation to another unit/department/division next in production line within that Organisation.

Source-Cleartax

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 12 May 2018

Line Sale

actual sale quantity is known only when vehicle reaches concerned customer, Sales invoice is raised at the premises of customer. Is it in any way related to Line sales or Recipient not known under E-Way Bill.?
Taking goods from main business permisses to some where out of home town. And showing good to clients (number of) they will take what they want. So can come to know how much value sold to a client and who is client only after movement of goods. (The destination also unknown). This is they call as line sales.

CKD/SKD

Semi Knocked Down/Completely Knocked down( CKD/SKD)
In certain cases, the goods required to be transported are so huge that it is practically impossible to carry the same in a single transport vehicle. Additionally, in certain cases, it is logistical convenient to move the goods in parts rather than move the entire goods in a single transport.
These are referred to as Semi Knocked Down (SKD) or Completely Knocked Down (CKD) goods. In these cases, the goods are being supplied under the cover of a single invoice but more than one vehicle is used for transport of such vehicles.

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