Valuation of Job Work & HSN in E Way Bill

[Murari Agrawal]

Dear Experts,

After completing the job, while despatching the goods, will the value to be mentioned in E way Bill be value of input plus job charges ? Secondly we receive inputs with certain HSN, some times multiple inputs with different HSN to complete a single Job. Since our's is supply of Service, what HSN is to be mentioned in E way Bill.

[SARAVANAN RENGACHARY]

You may prepare E-way bill for your invoice value with service HSN code. That is how job work industry is doing currently.

I expect other experts comments.

Saravanan

[YAGAY andSUN]

This aforesaid reply needs to be read with GST Valuation Rules.

[Brijesh Verma]

You are required to generate e-way bill with the same value of inputs as was received by you from the principal who must have mentioned such value on his e-way bill. Further, you are not required to add your services (JW) charges in e-way bill. You may send your service invoice along with the copy of delivery challan received from the principal.

comments invited.

[Murari Agrawal]

Thanks v much. What about HSN, we are receiving multiple inputs with different HSN , the final product emerging after after Job Work has different HSN.

[Brijesh Verma]

Please mention HSN of final product.

AI Summary

E way bill valuation: use principal declared input value for job work; exclude job charges and record final product HSN. For job work e way bills, use the value as declared on inputs received from the principal (the principal's e way bill value) and do not include job work/service charges; accompany goods with the principal's delivery challan and a separate service invoice. For HSN, where multiple input HSNs are used to produce a single finished article, record the HSN of the final product on the e way bill, though some practitioners use a service HSN for service invoices.