Master in Accounts & high court Advocate
9610 Points
Joined December 2011
For the sale of rice and broken rice (HSN Code 1006), e-way bill requirements depend on the distance and value of the transaction.
E-way Bill Requirements: 1. *Value*: The sale value exceeds ₹50,000. 2. *Distance*: All sales bills are below 20 km.
E-way Bill Exemptions: As per the e-way bill rules, transportation of goods within a radius of 20 km from the place of business of the consignor does not require an e-way bill, regardless of the value.
Conclusion: In your case, since all sales bills are below 20 km, e-way bills are *not compulsory*, even though the sale value exceeds ₹50,000.
However, please note that it's essential to maintain proper documentation, including invoices and delivery challans, to support the sales transactions.