E-WAY BILL

[VINOD GATTANI]

HOW CAN WE 'SALE IN TRANSIT' AFTER E-WAY BILL GENERATED ( JUST LIKE E-1 / E-2 SALES IN CST SYSTEM )

AI Summary

Exploring 'Sale in Transit' Transactions Under GST: Section 10 Rules and E-Way Bill Insights A discussion on a forum involves questions about conducting 'sale in transit' transactions under the Goods and Services Tax (GST) system, similar to E-1/E-2 sales under the Central Sales Tax (CST) system. Participants discuss the place of supply rules under Section 10 of the IGST Act, 2017, and the use of the 'Bill to-Ship to' transaction type in the E-way bill system. It is noted that while CST allowed tax exemptions for transit sales, GST does not, but allows Input Tax Credit (ITC) on such transactions. The query remains on how to handle delivery during transit.