Sir
One of my client sending machine from Rajasthan to Delhi for
repairing purpose on delivery challan now I am facing a problem i.e.
What taxable value & GST Rate should be taken in e way bill
Kindly suggest the solution for this
Reply
Dear Sir,
Every registered tax payer has
to issue an e-waybill if the consignment value is more than Rs 50,000 (fifty
thousand) for the following cases,
a) in relation to a
supply,
b) for reasons other
than supply (job work, moving out machinery for repairs) and
c) inward supply from
unregistered person
Further the taxable
value for the purpose of e-way bill is the value of machinery and rate of tax
should be nil because it is falling under the category of movement of goods
other than supply i.e. not for sale.