watch_later 02/04/18

Dear Expert,

Whether Transportation of goods from factory premises to customs station requires E way bill?

As per the points mentioned under rule 138 of CGST rules regarding no e-way bill is required to be generated.
1.Where empty cargo containers are being transported 
2. Where goods are being transported- under customs bond from inland contaoner depot(icd) or Container Freight station (CFS) to customs port, airport etc or Customs stations
Now question is our transporter takes delivery of empty contaoner for container depot then carries the same upto our factory premises then we load the container and agsint transporter carries the loaded container upto customs station for final export .
Whether above transaction does not requidred E way bill
Please reply.
Thanks you
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