Skip to content

CA Intermediate · Taxation · E-Way Bill

Patel Agro, Anand (registered) delivers 10 tonnes of fresh vegetables (exempt, Rs 3,00,000) to a registered wholesaler in Vadodara, within Gujarat, by road. It also sends, in the same truck, sealed packaged branded spices worth Rs 60,000 to the same wholesaler under a separate invoice. Which is correct about the e-way bill?

An e-way bill is needed for the spices only. Fresh vegetables are exempt from e-way bill requirements and their value is ignored, but the branded spices worth Rs 60,000 exceed the Rs 50,000 threshold, so an e-way bill must be generated for them.

  1. ANo e-way bill is needed, as the vegetables are exempt and spices are below Rs 50,000
  2. BAn e-way bill is needed for the whole truck, on spices and any other goods, because the consignment value exceeds Rs 50,000
  3. CAn e-way bill is needed for vegetables only, and not for spices
  4. DAn e-way bill is needed for the spices only, since the spice value alone exceeds Rs 50,000Correct

Explanation

Fresh vegetables are in the list of goods exempt from e-way bill requirement, so their value is not counted. The spices (Rs 60,000) are not exempt and their value exceeds Rs 50,000, so an e-way bill is needed for the spices. Option B wrongly includes exempt goods in the value; option A ignores that spices alone cross the limit.

Did you get it right without looking?

One question tells you little. A timed set on E-Way Bill shows your real accuracy, how long you take and where you lose marks.

Practise E-Way BillFree diagnostic mock

More E-Way Bill questions