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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>E Way Bill requirement for SEZ supplies: SEZ units must follow standard procedures and facilitator must generate the bill.</h1> E Way Bill compliance requires transporters to carry an E Way Bill when moving goods above the prescribed value threshold under GST; SEZ supplies are treated as inter state supplies, and SEZ units and developers must follow the same EWB procedures. For supplies from an SEZ to the domestic tariff area or other places, the registered person who facilitates the movement is responsible for generating the E Way Bill.

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