In case of import of goods or goods cleared from SEZ by raising Bill of entry, whether
customs duty must also be considered for the purpose of determining the limit of Rs.50,000/-?
Value of the goods has to be determined as per section 15 of the CGST Act including
GST on such goods. Customs duty is includible in the value of goods for the purpose of
section 15 of the CGST Act. Hence, the customs duty has to be included for the purpose of
computation of limit of Rs. 50,000/- for generation of e-way bill.