TaxTMI 
TaxTMI 
How to generate e-way bill if goods are to be transported to the place of Clearing House agent for the purpose of exports..
E-Way Bill in case of Exports
02 Apr 2018 
2 Replies 
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E way bill applicability: IGST treats CGST e way provisions as inapplicable to exports, yet issuance to port is practiced.
Section 20 of the IGST Act renders the e way bill provisions of the CGST Act inapplicable to the IGST Act, implying e way rules do not apply to removal of goods for export; notwithstanding this, administrative practice often issues an e way bill from the seller's place to the port of loading. For distance calculation in cross border movements, measure within the country from consignor place to the point where the consignment leaves the country after customs clearance (and analogously for imports). (AI Summary)
Section 20 of the IGST Act renders the e way bill provisions of the CGST Act inapplicable to the IGST Act, implying e way rules do not apply to removal of goods for export; notwithstanding this, administrative practice often issues an e way bill from the seller's place to the port of loading. For distance calculation in cross border movements, measure within the country from consignor place to the point where the consignment leaves the country after customs clearance (and analogously for imports). (AI Summary)