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Issue ID: 121182
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GST BILL/EWAYBILL ISSUE (Vehicle is Self Driven)

Date 26 Oct 2026
Replies 1 Reply
Views 34 Views
Asked by
Inter-State GST classification and e-way bill compliance arise from cross-border movement of a self-driven machine.
Whether the sale of a second-hand backhoe loader by a GST-registered seller in State A to an unregistered purchaser in State B requires IGST or CGST and SGST is questioned where the machine will be registered with the State A RTO. E-way bill compliance is also raised because the purchaser drove the machine across the State border under its own power, rather than transporting it in another vehicle. (AI Summary)

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

1 answers
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Replied at 6:55 PM
1.

The subject transaction falls under " Intra-State Supply" attracting CGST+ SGST.

While Section 68 literally contemplates goods loaded inside a conveyance, Rule 138 triggers on any movement of goods exceeding Rs. 50,000-making an E-Way Bill generated with the loader's own registration or chassis number legally safer to avoid highway detention under Section 129. Generation of E-way bill costs nothing.

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