E-WAY BILL

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients who has two companies in the same compound wants to bill it from one company to another company and the value of the goods is more than Rs.10 lakhs. Do we need to raise an E-way bill for these transactions or not? since no vehicle is involved while transferring these goods from one company to another. Please advice me on this.

Thanks in Advance

AI Summary

E-way bill requirement depends on whether goods are moved by a motorised vehicle, not solely on value.
Whether an E-way bill is required for intra compound transfer exceeding the monetary threshold depends on whether there is movement of goods by a motorised vehicle; some practitioners treat transport as encompassing transfers without a vehicle, while others rely on the exemption for non motorised conveyances and for goods specified in the Annexure, so the operative inquiry is the fact of movement, the means of transport, and any applicable enumerated exemptions.