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    <title>E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND COMPUTER ACCESSORIES</title>
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    <description>Movement of waste and scrap of computer peripherals and furniture is treated as movement of goods attracting GST and requires pre movement furnishing of information in Part A of FORM GST EWB-01 and generation of an e way bill where the consignment value exceeds fifty thousand rupees, under Rule 138 of the CGST Rules read with the CGST Act; no exemption for such scrap movements is identified in the discussion.</description>
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      <description>Movement of waste and scrap of computer peripherals and furniture is treated as movement of goods attracting GST and requires pre movement furnishing of information in Part A of FORM GST EWB-01 and generation of an e way bill where the consignment value exceeds fifty thousand rupees, under Rule 138 of the CGST Rules read with the CGST Act; no exemption for such scrap movements is identified in the discussion.</description>
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