Q. 260 I am exporter readymade garments can I raised. Sap rate. Export invoice in case readymade garments or sap rate exports invoice in case fright service charges

Ans. As per our discussion on call, we are of the view that you should raise a single invoice for export of goods and freight charges payable on that .

Q. 259 Can e way bill be raised without tax invoice.
The case is Seller is sending machinery for demo purpose to a place after 15 days it will be sold to another buyer.
Please guide on the same.

Ans. Yes, E-way can be raised without tax Invoice

Q-258 One of my clinet doing cash management agency, i.e., Cash deposit in ATM. For that purpose of cash depositing, he purchased a cash carry van. Can he eligible to claim ITC on that purchase. Kindly Clarify.

Ans- According to Section 17(5)(a) of CGST Act, 2017, input tax credit on motor vehicles and other conveyance is not available; however, the exception has been carved out inter-alia to the motor vehicles and other conveyances used for transportation of goods. As per section 2 “Goods” means every kind of movable property other than money and securities but includes actionable claims, growing crops, grass and things attached to or forming