E-Way Bill and SEZ - CBEC's Customs Manual 2025 - Customs

21. E-Way Bill and SEZ 21.1 Under GST, transporters should carry an E-Way Bill when moving goods from one place to another if the value of these goods are more than Rs. 50,000. SEZ supplies are treated in the same manner as the other inter-state supplies are treated. The SEZ units or developers will have to follow the same EWB procedures as others in the same industry follow. 21.2 In case of supplies from SEZ to a DTA or any other place, the registered person who facilitates the movement of goods shall be responsible for the generation of e-Way bill.