Eway bill requirement in case of retail sale of EV scooter

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For retail sales of electric scooters where customers collect their vehicles directly from the showroom, an e-way bill is generally not required. This exemption applies because the goods are not being transported by a dealer or transporter after the sale; instead, the customer takes possession and moves the vehicle themselves. While there isn't a specific GST notification exempting all vehicles, the nature of these 'counter sales' means the movement of goods is handled by the buyer, negating the need for an e-way bill.

Nikhil Sharma

Nikhil Sharma (Querist)
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29 October 2025 Dear Sir,
An electric scooter dealer, who sells EV scooter at his showroom, where customer comes to take delivery and take it away by riding self vehicle,
In Above scenario do dealer need to generate eway bill if yes than vehicle No. In part-B???
Or is it exempt not required eway bill if so pls let me know clouse.

Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 October 2025 For such "counter sales" (customer collects vehicle at the point of sale), the current consensus and guidance is that an e-way bill is not mandatory.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 October 2025 The exemption for e-way bill in showroom counter sales is based on the principle that the goods do not move from showroom via a transporter or dealer to another place after sale; instead, the customer assumes possession and moves it themselves.

No explicit GST notification exempts all vehicles from e-way bill requirements; rather, the transaction type (counter sale at showroom) and lack of dealer-organized movement drive the exemption.

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