MNO & Co, a Partnership firm, is engaged in the manufacturing of equipment in the State of Gujarat. The firm became liable for registration under GST on 14th July, 2022. It applied for registration on 14th August, 20

MNO & Co, a Partnership firm, is engaged in the manufacturing of equipment in the State of Gujarat. The firm became liable for registration under GST on 14th July, 2022. It applied for registration on 14th August, 2022 and was granted registration certificate by department on 18th August, 2022. MNO & Co, is dealing in taxable as well as exempted items. MNO & Co. has provided following information of a consignment which is to be supplied: S. No. Particulars Amount (₹) (i) Taxable value of supplies indicated on tax invoice 28,000 (ii) Value of exempted supplies shown separately in tax invoice in S No. (i) above 13,000 (iii) Value of goods to be sent to job worker on delivery challan 16,000 Note:- All amount above are excluding GST. Decide whether in respect to goods supplied to Vikram Ltd. MNO & Co. needs to mandatory generate e-way bill or not? Assume this is the case of intra-state and rate of tax on taxable goods to be CGST and SGST @ 9% each.