E Way have mandatory after 50,000 amount of invoice My Question is 50,000 is inclusive of GST or Exclusive of GST

Reply:- As per Explanation 2.to sub rule 1 of rule 138 of CGST Rules, 2017- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

Therefore, value of consignment is inclusive of GST.