Is it necessary to generate EWB in the case of movement of empty containers?

Is it necessary to generate EWB in the case of movement of empty containers?

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Exemption is given through N/N 12/2018 which provides that a registered person does not need to generate EWB where empty cargo containers are being transported.This exemption can be applicable in case of empty cans and container transport,which is returned to the customer by the original supplier.

Answered on April 19, 2018.
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Gen GST