TaxTMI 
TaxTMI 
E way bill for own use - value of machine
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.... way bill for own use - value of machine<br> Query (Issue) Started By: - Venkatesh Dhongadi Dated:- 28-2-2026 Last Reply Date:- 1-3-2026 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>A Contractor is shifting a machine from one city to another city. While doing e way bill for own use whether there is need to enter value of machine? Reply By Sadanand Bulbule: The Reply: Shifting a mac....
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....hine for own use is a movement "otherwise than by way of supply." Therefore, a delivery challan under Rule 55 must be issued and the machine's /consignment value (normally its book value or reasonable declared value) must be mentioned in the e-way bill, if it exceeds Rs. 50,000 Reply By YAGAY andSUN: The Reply: Where a contractor shifts a machine from one city to another for own use, such....
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.... movement constitutes a transaction otherwise than by way of supply within the meaning of the Central Goods and Services Tax Act, 2017 ("CGST Act"). Accordingly, the goods must be accompanied by a delivery challan issued in terms of Rule 55 of the Central Goods and Services Tax Rules, 2017. Further, in accordance with Rule 138 of the said Rules, an e-way bill is required to be generated where the ....
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....consignment value exceeds Rs. 50,000. The requirement to generate an e-way bill is triggered by the movement of goods where the distance to be covered exceeds 10 kilometers, and the details in Part B (vehicle details) are mandatorily required prior to commencement of movement, subject to the prescribed exceptions. For the purpose of generating the e-way bill, the consignment value of the machin....
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....e must be declared. In the absence of any sale consideration, such value shall ordinarily be the book value (including written down value, where applicable) or any reasonable declared value as per the books of account. The transaction type in the e-way bill may appropriately be selected as "Others." No tax is payable on such movement, being otherwise than by way of supply, unless the transaction f....
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....alls within the scope of deemed supply under the applicable provisions of the CGST Act.<br> Discussion Forum - Knowledge Sharing ....