Agilitive Appliances Ltd. a registered supplier of refrigerators, is required to send from Chennai (Tamil Nadu) a consignment of spare parts of refrigerators, to be replaced under warranty at various client locations in

E-way Bill for Movement of Goods (Warranty Replacement): The claim made by Agilitive Appliances Ltd. is not tenable . Rule 138(1) of the CGST Rules, 2017, stipulates that every registered person who causes movement of goods of consignment value exceeding ₹50,000 shall generate an electronic way bill (e-way bill) before the commencement of such movement. This requirement applies in the following situations: In relation to a supply; or For reasons other than supply; or Due to an inward supply from an unregistered person. In this case, the movement of spare parts for warranty replacement is a movement of goods for 'reasons other than supply'. Even though it's not a 'supply' in the GST sense (as it's a replacement under warranty without consideration), the e-way bill provisions are triggered because the consignment value (₹60,000) exceeds the threshold of ₹50,000. Therefore, Agilitive Appliances Ltd. is mandatorily required to generate an e-way bill for the movement of spare parts from Chennai (Tamil Nadu) to Karnataka, despite the movement being for warranty replacement and not a direct 'supply'.