Shubham Associates registered in Baroda deals in industrial grade iron and steel products. The proprietor of Shubham Associates sold TMT iron bars (GST applicable @ 18%) to a retailer in New Delhi at a value of ₹38,000 (

Answer 4(c) Consignment value of goods is the value determined in accordance with the provisions of section 15, and also includes the central tax, state or union territory tax, integrated tax and cess charged, if any, in the document. Further, since arranging freight is the liability of supplier, it is a case of composite supply and thus, freight charges are to be added in the value of principal supply. Accordingly, the value of supply as per section 15 in the given case would include the transportation cost in the invoice value i.e. ₹45,000 (₹38,000 + ₹7,000). Consignment value = ₹45,000 x 118% = ₹53,100. Since the movement of goods is in relation to supply of goods and the consignment value exceeds ₹50,000, e-way bill is mandatorily required to be issued under GST in the given case.