Gst rate after revision

A company is seeking clarification on the correct GST rate to use for a new E-way bill when reselling goods that were originally invoiced at 5% GST but are now subject to a revised rate of 12%. The discussion suggests that the revised rate of 12% should be applied to avoid penalties, referencing Section 14 of the CGST Act. This applies to new E-way bills for reselling, and potentially for delivery challans and stock transfers.