Amar Publishing House, registered under CGST Act, 2017 in Delhi is engaged in printing and selling of books as well as trading of stationery items. It has provided following information of a single consignment which is t

Determination of the value of consignment for E-way Bill As per Rule 138 of the CGST Rules, 2017, Consignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, 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 the central tax, State or Union territory tax, integrated tax 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. Hence, according to the above rule, consignment value shall be: Particulars Amount (₹) Taxable value of Supply 32,000 Add: IGST on taxable value of supply @ 12% on 32,000 3,840 Add: Value of goods to be sent to job worker on delivery challan 16,000 Total value of consignment 51,840