E WAY BILL

[chandan bera]

DEAR SIR/MADAM,

E WAY BILL IS MANDATORY FOR GROUNDNUT INTER STATE SALES FROM 01.02.2018 (HSN CODE-1202).

[Ganeshan Kalyani]

Ground nut of sees quality is exempt under GST and the same is exempted from eway bill requirement.

Ground nut other than of seed quality is taxable @5 % and the same is covered for eway bill requirement.

[Rajagopalan Ranganathan]

Sir,

Notification No. 11/2018 – Central Tax dated 2.2.2018 has postponed coming into effect of E-way bill rules to a future date. Therefore for present no e-way bill is required to be issued.

[Ganeshan Kalyani]

Notification no. 74/2017 -CT is rescinded vide notification 11/2018 - CT . This means e way bill is not mandatory now.

AI Summary

E-way Bill Not Mandatory for Interstate Groundnut Sales Post Notification No. 11/2018; Seed Quality Exempt from GST A discussion on the requirement of an e-way bill for interstate sales of groundnuts under GST, effective from February 1, 2018, generated three replies. One contributor clarified that groundnuts of seed quality are exempt from GST and e-way bill requirements, while others are taxed at 5% and require an e-way bill. Another participant mentioned that Notification No. 11/2018 postponed the e-way bill rules, meaning it is not currently mandatory. The rescinding of Notification No. 74/2017 by Notification No. 11/2018 further confirms that the e-way bill is not required at present.