Guidance Required on Raising Sale Invoice & E-Way Bill for Machines Already at Customer Premises

This query is : Resolved 

06 January 2026 Respected Seniors,
Kindly guide us on the following matter under GST:
We had earlier given our old machines to a party on a rental basis, and accordingly rental invoices were raised. Now, we intend to sell the same machines to the same party. The machines are already lying at the party’s factory premises, and no physical movement of goods will take place at the time of sale.
In this regard, we seek your guidance on the following points:
Whether e-way bill is required, considering that the material will not move and is already available at the buyer’s premises.

Your valuable guidance on the above will help us ensure proper compliance under GST.

Thanking you in anticipation.

Warm regards,
Praveen Sharma

09 January 2026 Sale invoice can be validly raised without e-way bill since there is no movement of goods. GST is payable normally on sale value. Ownership transfer alone constitutes supply.

09 January 2026 Machines already at buyer premises can be sold by raising GST invoice without e-way bill. E-way bill is mandatory only when goods move, not when ownership changes.


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