GST- Goods And Service Tax
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E-way bill mandatory for non-taxable supplies through delivery challan
In a case where goods carrying vehicle had a delivery challan but not e way bill for the goods, assessee stated the reason for the same that since he was transporting goods from his own workplace to the working site and thus these goods fall under non-taxable supplies. Dept rejected the claim on which assessee appeal in Kerala High court.
In this case the High court referred the rule 55, where according to sub rule 3 where goods are being transported on a delivery challan in lieu of invoice, the same shall be mandatory to make a declaration. And therefor e way bill is mandatory for non taxable supplies through delivery challan.
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