Solution 1: Used personal & household effects have been specifically covered in the annexure to rule 138 in respect of which EWB is not required to be generated. Therefore no EWB is required.
Solution 2: Yes, if the movement is caused by a registered person otherwise NOT.
Solution 3: Jewellery is covered under list of exempted categories of goods in annexure to the rule 138. Hence no EWB required, however jewellery is taxable under GST.
For Movement other than the purpose of sale
Generally there is requirement of EWB whether movement is for sale or otherwise
Solution 4: Yes, there is no exemption for movement of goods to customer place.
Solution 5: This movement will be said by him for himself use. Although there is no supply still EWB required because there is movement of goods. Such EWB will be generated against delivery challan by providing “outward” movement and “for own use” under the reason for transportation.
Solution 6 : Exemption has been granted by way of N/N 12/2018 which provides that a registered person is not required to generate an EWB where the empty cargo containers are being transported. This exemption may be applicable in case of transportation of empty bins and containers which are returned to the original supplier by customer.
Solution 7: There is NO need to generate EWB in case of goods being transported are transit cargo from or to Nepal. In other cases also, there is no need to generate EWB where goods are being transported under custom bond from ICD to port or under custom supervision only till clearance where customs examination is done.
Solution 8: EWB is required for movement of goods within the country. But in high seas sales there is no such movement take place therefore NO need to generate EWB. Although if goods is required to move from port to buyers place then EWB required.
Solution 9: EWB is required to generate for every movement of goods. In this case EWB can be generated against “ Bill of entry” as “ Inward supply” from “ Unregistered person” and place of supplier shall be selected as “ other countries”.
Solution 10: Section 15 of CGST Act, 2017 is very clear about value of goods which includes all taxes , therefore custom duty has to be included for the purpose of computation of limit of Rs 50,000/- for generating EWB.
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