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 requirement applies to movement of waste and scrap goods when consignment value exceeds statutory threshold before movement.
Movement of waste and scrap of computer peripherals and furniture is treated as movement of goods attracting GST and requires pre movement furnishing of information in Part A of FORM GST EWB-01 and generation of an e way bill where the consignment value exceeds fifty thousand rupees, under Rule 138 of the CGST Rules read with the CGST Act; no exemption for such scrap movements is identified in the discussion.