AAR: E-Way Bill Queries Not Admissible Under Section 97(2)

The present application has been filed by M/s. Nemi Niva Agro Enterprise (Applicant) before the Gujarat Authority for Advance Ruling Goods and Services Tax, D/5, Rajya Kar Bhavan, Ashram Road, Ahmedabad.

The Gujarat Authority for Advance Ruling Goods and Services Tax, D/5, Rajya Kar Bhavan, Ashram Road, Ahmedabad (AAR) issued Advance Ruling No. GUJ/GAAR/R/2025/56 arguing that e-way bills can be taken up for Advance Ruling because the rules about e-way bills were brought into force through a Notification issued by the government.

The company deals with seasonal agro–based products and has multiple godowns for procuring material at several locations in Gujarat. However, the company is not registered under GST because their turnover is less than the threshold limit.

Questions asked by the applicant

Following are the questions asked by the applicant, seeking Gujarat Authority for Advance Ruling:

“Question 1: Is it compulsory to generate an e-way bill for the movement of goods from one of my godowns in the city to another godown in the same state?

Question 2: Is it compulsory to generate an e-way bill while selling goods from my place/godown to an unregistered person in Gujarat State?”

AAR’s decision on the classification

The Gujarat Authority For Advance Ruling on Goods and Services Tax gave the following answers to the questions asked by the applicant.

Answer: The Authority disagreed with both the questions and stated that Section 97(2)(b) of the CGST Act allows Advance Rulings on the applicability of any notification. The authority also explains that every rule under the CGST Rules, 2017 not just e-way bill rules, was introduced through notifications. Further added that any notification connected to e-way bills cannot be taken up under Advance Ruling.