9911796707
TMI Blog2019 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... way bill', which is not in the ambit of this authority. The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction. - Order No. 21/ARA/2019 Application Sl No. 52 - - - Dated:- 21-5-2019 - Ms. Manasa Gangotri Kata, Member (CGST) and Thiru Kurinji Selvaan V.S., Member (TNGST) ORDER M/s. Tamil Nadu Edible Oils Private Limited, -14/7, Gangwal Mansion, III Floor, III Avenue, Anna Nagar East Tamil Nadu Chennai-600 102 (hereinafter called the 'Applicant') is registered person under the GST with GSTIN 33AAACT2563J1ZF7. The applicant is engaged in the business of Refining of Edible Oils (falling under Chapter 15), with its manufacturing fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below : Under Rule 138(7) of CGST Rules, 2017 Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees (One Lakh rupees in T.N.), the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods As per the said rule, in cases where there are multiple consignors an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the explanation, it can be construed that the 'consignment value refers to the value of each invoice in the consignment. As a result, it shall result in non-generation of e-way bill if the value of the invoice is less than ₹ 1,00,000/-. Thus, it appears that the limit of ₹ 1,00,000/- generation of e-way bill is as per invoice basis and hence, e-way bill shall not be required in a consignment consisting of goods pertaining to multiple invoices, provided that the value of each invoice is less than the prescribed limits. 2.2 In view of the above submissions, the applicant is of the view that the limit of ₹ 1,00,000/- on the consignment value is on a per invoice basis and therefore e-way bill shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
