AAR cannot decide on requirement of e-way bill for consignments pertaining to multiple invoices

In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu)

Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit.

A. The Advance Ruling sought vide application dated 15.03.2019 by M/s. Tamil Nadu Edible Oils Private Limited is rejected under Section 98(2) of the CGST/TNGST Act 2017, as the question on which ruling is sought do not fall in the ambit of Section 97(2) of the CGST Act, 2017 and they TNGST Act, 2017.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMIL NADU

Please become a Premium member. If you are already a Premium member, login here to access the full content.