Badrinath Filters Ltd., a registered supplier of industrial air filters, is required to send from Mumbai (Maharashtra), a consignment of parts of air filters to be replaced under warranty at various client locations in A

E-way bills The goods to be moved to another State for replacement under warranty is not a 'supply'. However, Rule 138(1) of the CGST Act, 2017, inter alia , stipulates that every registered person who causes movement of goods of consignment value exceeding ₹ 50,000: in relation to a supply; or for reasons other than supply; or due to inward supply from an unregistered person, shall, generate an electronic way bill (E-way Bill) before commencement of such movement. CBIC vide Q 9. of FAQs on E-way Bill has also clarified that even if the movement of goods is caused due to reasons others than supply [including replacement of goods under warranty], e-way bill is required to be issued. Thus, in the given case, since the consignment value exceeds ₹ 50,000, e-way bill is required to be mandatorily generated. Therefore, the contention of Badrinath Filters Ltd. that e-way bill is not mandatorily required to be generated as the movement of goods is caused due to reasons other than supply, is not correct .