Transportation of used personal vehicle exempt from the requirement of the e-way bill

Last updated: 04 August 2021
Quick Summary
The Kerala High Court has ruled that the transportation of a used personal vehicle is exempt from the requirement of an e-way bill. This decision was made in an appeal concerning a 'Range Rover' detained for not having an e-way bill while being transported as a 'used personal effect'. The court confirmed that goods classified as personal and household effects, including used vehicles, fall under an exemption in the Kerala Goods and Service Tax Rules.

Court :
Kerala High Court

Brief :
In Assistant State Tax Officer (Intelligence) v. M/s. VST & Sons (P) Limited and Muthukumar Meenakshy [WA No. 914 of 2021 dated July 22, 2021], the Assistant State Tax officer ('the Appellant') filed an appeal against the judgement dated October 21, 2020 [WP (C) 22304/2020] ('the Impugned Judgement').

Citation :
WA No. 914 of 2021 dated July 22, 2021

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Bimal Jain
Published in GST
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