Rule 138(14)(i) of CGST rules says that No e_waybill is required to be generated against
"where the goods being transported are transit cargo from or to Nepal or Bhutan."
Then what does it mean?
Contries like Nepal are landlocked countries. They are dependent on other contries for import by sea. When Goods travel from Sea port of India towards Nepal by road then such movement is called as Transit Cargo or cargo in transit. This movement is exempted from Eway bill provisions.
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