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Issue ID: 121117
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Import and carrying of equipment all over India for quality certification of customer products

Date 12 Sep 2026
Replies 3 Replies
Views 493 Views
Movement of imported testing equipment for non-supply purposes requires delivery challan, e-way bill, and customs bill of entry.
Imported quality-testing equipment moved to customer locations for certification is treated as movement other than by way of supply. Transport documentation comprises a delivery challan and an e-way bill, with the customs bill of entry kept available for the imported consignment. Where equipment is imported directly to a customer location for testing and then returned, the same documents should accompany the consignment or remain readily available during transport. (AI Summary)

Client is based out of Chennai and has obtained GSTN in TN. They are planning to import certain quality testing equipment which is generally taken to the customer places, located all over India, for quality assurance certification of the customer's products. Request experts to please provide the precautions/ documentations to be undertaken while transporting the quality certification machinery to customer places.

Also, it should be possible for the client wants to import the equipment directly to a customer place, say in Gujarat, for quality testing and then move the equipment back to TN? What documentation/ precautions would be necessary? Many thanks in advance to the experts.

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Replied on Sep 12, 2026
1.

Since the imported consignment would be taken to the customer places for certification,which is other than by way of supply, creation of E-Way Bill and Delivery Challan along with Customs Bill of Entry is mandatory.

 

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2.

Thank you respected Sri.Sadanandji for your prompt suggestion.

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Replied on Sep 14, 2026
3.

while moving goods from port to customer location in 2nd scenario, ensure that along with DC and EWB also have the BoE handy during transportation.

 

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