Eway bill compliance in case of crane renting business

[Nikhil Kamble]

 

> Our company is engaged in the business of hiring/leasing cranes and is registered under GST in Maharashtra.

>

> Cranes are frequently moved across various states for leasing/rental purposes. In many instances, a crane may be stationed temporarily in a state where the company does not hold a GST registration, either:

>

> 1. While awaiting deployment to a customer, or

> 2. Between completion of one rental contract and commencement of another.

>

> In such cases, we seek guidance on the following:

>

> * For generating an e-Way Bill for interstate movement of cranes, how should the fields **"Bill From," "Bill To," "Dispatch From," and "Dispatch To"** be populated when the crane is being moved for leasing purposes and not pursuant to a sale transaction?

> * If a crane is temporarily parked or stationed in another state without any fixed office, warehouse, or place of business, is the company required to obtain GST registration in that state or declare the location as an **Additional Place of Business (APOB)**?

> * Would the GST implications differ if the crane remains in a state for an extended period before being leased to a customer?

> * Are there any specific GST/e-Way Bill provisions, circulars, or advance rulings governing the movement of capital goods such as cranes for hiring/leasing operations?

>

> Any guidance or practical experience on this issue would be gr

eatly appreciated.

AI Summary

E-way bill compliance for crane leasing hinges on actual movement details and no separate GST registration for temporary stationing.
Interstate movement of cranes by a leasing or hiring company, without transfer of ownership, is generally movement for reasons other than supply and may be covered by a delivery challan under Rule 55, with an e-Way Bill still required under Rule 138. For e-Way Bill purposes, Bill From may be the Maharashtra GSTIN, Dispatch From the actual starting location, Bill To self where movement is only for positioning or storage, and Ship To the destination where the crane is stationed. Temporary stationing in another State does not by itself require GST registration unless the location functions as a place of business or fixed establishment.