Is there any list of items on which eway bill not required, for e.g. we purchased car and mobile phone of above Rs. 50000 for personal use and will the treatment be different if we purchased the same at company name.
There is no different treatment , Eway is generated on movement of Goods.(Refer rule 138)
Now in case of car if you take the delivery of same on the showroom by driving it to home , no eway is required. same in case of mobile phone , you got the delivery on counter & no eway is required. Means above dont need any Conveyance for delivery .
Eway exempted list is provided in annexure 14 of Rule 138
In case of company phones delivered by vendor in our office premises and car delivered by showroom as we didn't purchased the same for personal use we will gift the same
But eway bill is required even though we use bus for transportation purpose. So, even though we purchase mobile phone either for office or personal use over the counter if it is above Rs. 50000 eway bill will be applicable.