CA Intermediate · Taxation · E-Way Bill
Meera Agro, a registered person in Nagpur, supplies exempt fresh vegetables worth Rs 2,00,000 by road to a trader in the same State. Is an e-way bill required?
No e-way bill is required. Fresh vegetables are among the goods specifically exempted from the e-way bill requirement, so even a consignment value of Rs 2,00,000 does not trigger it. The supplier's registration status and the value threshold do not change this result.
- AYes, because value exceeds Rs 50,000
- BYes, because the supplier is registered
- CNo, because fresh vegetables are among goods for which e-way bill is not requiredCorrect
- DYes, but only Part B is needed
Explanation
Goods specified in the exempted list, including fresh vegetables, do not require an e-way bill, even where the consignment value exceeds Rs 50,000. Value and registration are therefore irrelevant here.
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