https://www.taxtmi.com/caselaws?id=410316 Used vehicles transported as personal effects fall within the exemption for used personal and household effects under Rule 138(14)(a) of the Kerala Goods and Services Tax Rules, 2017. Where IGST had been paid on purchase, the vehicle was temporarily registered and insured, and its movement across the State border was by transport rather than as a taxable supply, an e-way bill was not required. Detention based solely on non-generation of an e-way bill was therefore unsustainable. A vehicle may qualify as a used personal effect even where it has been driven only a negligible distance. 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 vehicles transported as personal effects fall within the exemption for used personal and household effects under Rule 138(14)(a) of the Kerala Goods and Services Tax Rules, 2017. Where IGST had been paid on purchase, the vehicle was temporarily registered and insured, and its movement across the State border was by transport rather than as a taxable supply, an e-way bill was not required. Detention based solely on non-generation of an e-way bill was therefore unsustainable. A vehicle may qualify as a used personal effect even where it has been driven only a negligible distance. Case-Laws GST Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410316