Applicability of GST on servicing of cars involving both supply of goods and services both being shown separately

Necessity /requirement of e-way bill in the following cases:

1. Transportation of goods by railways:

As per Proviso to rule 138(2A) of Central goods and Services tax rules,2017 the railways shall not deliver the goods unless the e-way bill is produced at the time of delivery

2. Movement of goods from a DTA unit to SEZ and vice versa located in same state

Where goods move from DTA to SEZ or vice versa located in same state, there is no requirement of e- way bill if the same is exempted under rule 138(14)(d) of CGST Rules.

*As per rule 138(14)(d) no e way bill is required to be generated in respect of movement of goods within such areas as notified under clause (d) of sub rule (14) of rule 138 of SGST Act of respective state.

3. Where goods transit through another state while moving from one place to another place in same state

For example: A and B are two places in Karnataka. While transporting goods from A to B one has to go through another state which is Andhra Pradesh. In such case e-way bill is required to be generated. Because e-way bill generation is not dependent on whether a supply is inter-State or not, but on whether the movement of goods is inter-State or not.

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