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CA Intermediate · Taxation · E-Way Bill

Patel Agro, Rajkot, sends fresh vegetables worth Rs 2,00,000 by road to a mandi in another State. Fresh vegetables are included in the list of goods for which e-way bill is not required under Rule 138(14). Which statement is correct?

An e-way bill is not required, because fresh vegetables are among the goods for which Rule 138(14) dispenses with the e-way bill. This exclusion applies regardless of the consignment value and regardless of whether the movement is inter-State, so the Rs 2,00,000 value does not matter.

  1. AE-way bill is required because value exceeds Rs 50,000
  2. BE-way bill is required because it is an inter-State movement
  3. CE-way bill is not required because the goods are specified as exempt from e-way bill requirementCorrect
  4. DE-way bill is required only if the vehicle is a goods carriage above 10 tonnes

Explanation

Rule 138(14) lists goods and situations where no e-way bill is needed, including specified exempt goods like fresh vegetables. The exclusion overrides the value threshold and the inter-State nature of the movement. Hence neither value nor State boundary creates an obligation.

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