https://www.taxtmi.com/article/detailed?id=16982 Re-transportation of machinery for testing without fresh consideration is not a taxable supply merely because goods physically move. A delivery challan may document movement for a reason other than supply, but it does not remove the e-way bill requirement where Rule 138 applies and no exemption exists. Failure to generate an e-way bill may attract the applicable movement-related penalty, but cannot independently create tax liability or convert a non-supply movement into a fresh taxable supply. en-us Mon, 20 Jul 2026 09:39:44 +0530 Mon, 20 Jul 2026 09:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16982 Re-transportation of machinery for testing without fresh consideration is not a taxable supply merely because goods physically move. A delivery challan may document movement for a reason other than supply, but it does not remove the e-way bill requirement where Rule 138 applies and no exemption exists. Failure to generate an e-way bill may attract the applicable movement-related penalty, but cannot independently create tax liability or convert a non-supply movement into a fresh taxable supply. Articles Goods and Services Tax - GST Mon, 20 Jul 2026 09:39:44 +0530 https://www.taxtmi.com/article/detailed?id=16982