https://www.taxtmi.com/forum/issue?id=113566 Section 20 of the IGST Act renders the e way bill provisions of the CGST Act inapplicable to the IGST Act, implying e way rules do not apply to removal of goods for export; notwithstanding this, administrative practice often issues an e way bill from the seller's place to the port of loading. For distance calculation in cross border movements, measure within the country from consignor place to the point where the consignment leaves the country after customs clearance (and analogously for imports). en-us Mon, 02 Apr 2018 23:36:56 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113566 Section 20 of the IGST Act renders the e way bill provisions of the CGST Act inapplicable to the IGST Act, implying e way rules do not apply to removal of goods for export; notwithstanding this, administrative practice often issues an e way bill from the seller's place to the port of loading. For distance calculation in cross border movements, measure within the country from consignor place to the point where the consignment leaves the country after customs clearance (and analogously for imports). Discussion-Forum GST Mon, 02 Apr 2018 23:36:56 +0530 https://www.taxtmi.com/forum/issue?id=113566