Latest Query & Reply


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


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.