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CA Intermediate · Taxation · E-Way Bill

Meera Agro, a registered farmer-supplier in Nashik, sends only fresh vegetables worth Rs 2,00,000 to a wholesale buyer in Mumbai by road. Which statement about the e-way bill requirement is correct?

No e-way bill is required, because fresh vegetables are listed among the goods exempt from e-way bill requirements under the CGST Rules. The exemption applies regardless of consignment value, so the Rs 2,00,000 amount does not change the position.

  1. AE-way bill is required, since the value exceeds Rs 50,000
  2. BE-way bill is not required, as fresh vegetables are among the goods exempted from e-way bill requirementCorrect
  3. CE-way bill is required only if the buyer is unregistered
  4. DE-way bill is required only for inter-State movement

Explanation

The rules list goods for which no e-way bill is required, and fresh vegetables are among the exempted items, irrespective of the value of the consignment. Therefore the Rs 2,00,000 value does not attract an e-way bill. The registration status of the buyer is irrelevant.

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