E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND COMPUTER ACCESSORIES

[Assistant Manager]

Dear Experts,

We are having a business of providing Information Technology Services in the state of Uttar Pradesh. Now, we are selling waste and scrap of computer peripherals and furnitures. Do we require to generate e-way bill in such case? Provide reference with relevant provisions.

Best Regards

AI Summary

E-way Bill Required for Selling Computer Scrap Over Rs. 50,000, Say Experts; Refer to Section 68, Rule 138. An Assistant Manager inquired about the necessity of generating an e-way bill for selling waste and scrap of computer peripherals and furniture under GST regulations. Four experts responded, confirming that an e-way bill is required if the consignment value exceeds Rs. 50,000. They referenced Section 68 of the CGST Act and Rule 138 of the CGST Rules, 2017, which mandate generating an e-way bill for goods movement unless exemptions apply. The consensus was that waste and scrap are considered goods and thus require an e-way bill for transportation.