Sending your own goods to Andaman or another Union Territory: GST and e-way bill

Say your business is in Tamil Nadu and you need to send your own materials to Port Blair to use on a job there. You are not selling anything, just moving your own goods. Do you need to pay GST? Do you need an e-way bill? Here is the simple answer.

It counts as inter-state movement

Under GST, moving goods from a state to a Union Territory is treated just like moving them to another state. Andaman and Nicobar is not a foreign place for GST, so this is not an export. It is an inter-state movement.

No sale means no tax, but paperwork still applies

Because you are moving your own goods for your own use and not selling them, there is no tax to pay on the movement. But you still need the right documents:

1. A delivery challan, not a tax invoice, since nothing is being sold.
2. An e-way bill if the value of the goods is more than 50,000. Choose the sub-type for own use.

If the goods travel partly by sea

For a sea route, select Ship or Road-cum-Ship as the transport mode on the e-way bill. Once the shipping agent issues the bill of lading, add its details to the e-way bill.

Do you need GST registration in the Union Territory?

Not just for moving goods there. A separate registration is needed only if you set up a permanent presence there, such as an office, a godown, or staff based there long term.

One tip on buying the materials

If you are buying the materials to send, it is often cleaner to have your supplier deliver them to you in your home state first. That keeps the supplier's tax billing simple and protects your input tax credit.

Moving goods for a job in another state or Union Territory? Get a quote and we will set up the right documents so nothing gets held up.

Related reading on our site: our GST registration guide.

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