Job Work and E-Way Bill

[Kaustubh Karandikar]

As understood, when the job worker is sending the processed goods back to the principal manufacturer, in the e-way bill, he is supposed to declare the value which will consist of the value of the processed goods + the labour charges. if it is correct then 1) How to arrive at the value of the processed goods? 2) under which provisions it is mentioned that he is supposed to declare the value which will consist of the value of the processed goods + the labour charges?

AI Summary

Debate on GST e-way bill valuation: Should job work charges be included? Schedule II CGST Act 2017 cited for clarity. A discussion on a forum addresses the valuation of processed goods in the context of the Goods and Services Tax (GST) when a job worker sends goods back to the principal manufacturer. The main issue revolves around whether the e-way bill should include only the original value of goods or also the job work charges. One reply cites Schedule II of the CGST Act 2017, suggesting that the value should include job work charges, while another highlights confusion due to contradictory interpretations. The discussion calls for clarification from the Central Board of Indirect Taxes and Customs (CBIC) to resolve inconsistencies.