Question: Who is supposed to raise e Way bill when the supplier consigns the goods to the job worker of the buyer in another State when the buyer has purchased on ex-factory basis? How to interpret third proviso to rule 138 (1)?
Answer: Rule 138 requires the person who causes movement of goods of consignment value exceeding fifty thousand rupees to raise an e Waybill. While ex works is a contractual concept to determine the place where the risk and reward in goods is transferred to the buyer, it does not determine as to who shall engage the transporter for movement of goods. Thus, in case supplier engages the transportation, he should raise the e Waybill. In case buyer arranges transportation and gets the goods picked, he should raise the e Waybill.
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