eway bill required

It is suggested that the person should take out the laptop from its package and the same should not be carried as a sealed new laptop package.

In such case, EWB is not required to be generated for the movement of goods of used personal and household effects.

Once the unregistered person has got the ownership, it could be said to be used personal and household goods as the goods are intended to be used for personal purpose and in view of the exemption given for the used personal effects, there is no need to generate E-Way bill.

Similar view has been expressed by Kerala High Court in case of Kum Motor Co. (P) Ltd [2018]

- Inputs from ICAI E-publication on E-Way Bill under GST