Karan Enterprises, registered in Patna (Bihar), is engaged in printing and selling of books as well as trading of stationery item. He has provided following information of a consignment which is to be supplied to Agra (U

Answer 6(d) Computation of consignment value for the purpose of generating e-way bill Particulars Amount (₹) Amount (₹) Taxable value of supplies indicated on tax invoice 30,000 Add: IGST @ 18% 5,400 35,400 Value of exempted supplies Value of taxable goods sent to job worker on delivery challan 16,000 Consignment value for the purpose of generating e-way bill 51,400 Working Note: Section 68 of the CGST Act, 2017 read with Rule 138 (1) of the CGST Rules, 2017 provides that e-way bill is mandatorily required to be generated if the goods are moved, in relation to supply and consignment value exceeds ₹ 50,000. Further, explanation 2 to rule 139(1) stipulates that the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes CGST, SGST/UTGST, IGST and cess charged, if any in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.