Hello,
I am a GST registered person in State "A" and have sold a second-hand backhoe loader to an unregistered person in State "B" for Rs. 750000/- excluding GST. The person came to my organisation and took away the backhoe loader/machine in self drive mode as the location is only 120 kms away, although to a different state however he is registering the vehicle in State "A" rto only i.e. my state RTO. I wanted to know whether in the invoice i should charge IGST or CGST/SGST (as the state in which registration is taking place is my state) and secondly should i prepare ewaybill and if yes how should i make it? (Remember the machine is not loaded into any truck and then transported rather took away by driving in self mode).
Kindly guide me.
Thanks & Regards,
KL
TaxTMI