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PLANT AND EQUIPMENT | 12 Months Ended
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Mar. 31, 2022
Property, Plant and Equipment [Abstract] |
PLANT AND EQUIPMENT | 9. PLANT AND EQUIPMENT Plant and equipment consists of the following as of March 31, 2022 and 2021: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT
|  | 2022 |  |  | 2021 |
Production plant |  | $ | 74,034 |  |  | $ | 71,642 |
Motor vehicles |  |  | 1,192,296 |  |  |  | 1,020,893 |
Office equipment |  |  | 28,191 |  |  |  | 14,073 |
|  |  | 1,294,521 |  |  |  | 1,106,608 |
Less: accumulated depreciation |  |  | (458,102 | ) |  |  | (312,631 | )
Plant and equipment, net |  | $ | 836,419 |  |  | $ | 793,977 |
Depreciation expense for the years ended March 31, 2022 and 2021 was $132,152 and $101,014, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI https://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=126982197&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916 + Details
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