Skip to content

CMA Final · Indirect Tax Laws and Practice · E-way Bill

Which of the following movements by road requires an e-way bill under Rule 138(14), assuming the consignment value exceeds ₹50,000 in each case?

The movement of cotton fabrics by a registered supplier from Surat to Jaipur needs an e-way bill. Empty cargo containers, currency and goods carried by non-motorised conveyance are specifically excluded from the requirement under sub-rule (14).

  1. ATransport of empty cargo containers
  2. BTransport of currency
  3. CTransport of goods by a non-motorised conveyance
  4. DTransport of cotton fabrics from Surat to Jaipur by a registered supplier in a goods carrierCorrect

Explanation

Sub-rule (14) exempts empty cargo containers, currency (Annexure) and goods moved by non-motorised conveyance. Cotton fabrics moved by a goods carrier between States by a registered supplier are not listed among the exceptions, so an e-way bill is required.

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