https://www.taxtmi.com/caselaws?id=410316 Used personal and household effects are treated as exempt from the e-way bill requirement under Rule 138(14)(a) of the Kerala Goods and Services Tax Rules, 2017. The note states that a vehicle purchased after payment of IGST, temporarily registered and insured, and transported as a used personal effect across the State border, falls within this exemption. It also reflects the earlier view that detention cannot be sustained solely because an e-way bill was not generated where the movement is not the kind of taxable supply requiring that compliance. en-us Thu, 22 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410316 Used personal and household effects are treated as exempt from the e-way bill requirement under Rule 138(14)(a) of the Kerala Goods and Services Tax Rules, 2017. The note states that a vehicle purchased after payment of IGST, temporarily registered and insured, and transported as a used personal effect across the State border, falls within this exemption. It also reflects the earlier view that detention cannot be sustained solely because an e-way bill was not generated where the movement is not the kind of taxable supply requiring that compliance. Case-Laws GST Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410316