E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND COMPUTER ACCESSORIES, Goods and Services Tax - GST

[Assistant Manager]

Dear Experts,

We are having a business of providing Information Technology Services in the state of Uttar Pradesh. Now, we are selling waste and scrap of computer peripherals and furnitures. Do we require to generate e-way bill in such case? Provide reference with relevant provisions.

Best Regards

Posts / Replies

[Sadanand Bulbule]

Dear Sir

Plz refer the relevant Section 68 of the CGST Act read with  Rule 138 of the CGST Rules, 2017:

138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- 

(i) in relation to a supply; or  

(ii) for reasons other than supply; or  

(iii) due to inward supply from an unregistered person, 

shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:

So you need to generate E-way bill, if the consignment value of waste and scrap goods exceeds Rs. 50,000/- for movement of every shipment as per law.

[Ganeshan Kalyani]

Even scrap is a goods and attracts GST and therefore e-way bill is required.

[KASTURI SETHI]

No exemption from E-way bill for transportation of waste and scrap of computer peripherals and Furnitures is available..

[Shilpi Jain]

Yes. A basic concept is that eway bill is required to be generated whenever there is movement of goods. Unless such movement falls under exempted list of movements provided in the rule 138.