QUESTION

Whether E way bill is required in case of Supply of crane to another register person in another although movement of the said crane is on its own wheels only and not on any other conveyance? Crane is a capital goods for the supplier.

ANSWER

Facts of the case: Whether E way bill is required in case of Supply of crane to another registered person.

Law Applicable: CGST RULE 138
(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees'
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:

----------------------------------------

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated'
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;

Interpretation: E Way Bill is required for movement of goods on motorized vehicles if value of goods exceeds Rs 50000/- and not for vehicle itself. Further as per sub rule 14 of Rule 138 no e-way bill is required to be generated where the goods are being transported by a non-motorized conveyance which means EWB is required for transporting goods after it is loaded on a vehicle.

Conclusion: E Way Bill is not required for sending of crane to another registered person because it is not loaded on other motor vehicle. But in a case when the crane is got damaged in an accident and loaded on a truck for sending it for repair then EWB is required. (Reply dt. 16/07/2021)