TaxTMI 
TaxTMI 
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?
Job Work and E-Way Bill
28 Dec 2018 
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Valuation for e-way bill: inclusion of job work processing charges under GST valuation rules may be required, causing conflict.
Schedule II treats processing of another's goods as a service and valuation rules require inclusion of amounts paid by the recipient if not included in the price; recoverable goods or services used by the job worker may be part of the taxable value. A CBIC circular advises that moulds and similar items need not be included if their cost is already factored in the price, yet also says recoverable goods and services should be included, creating a contradiction and practical uncertainty whether e-way bills should show original goods value or include job work charges. (AI Summary)
Schedule II treats processing of another's goods as a service and valuation rules require inclusion of amounts paid by the recipient if not included in the price; recoverable goods or services used by the job worker may be part of the taxable value. A CBIC circular advises that moulds and similar items need not be included if their cost is already factored in the price, yet also says recoverable goods and services should be included, creating a contradiction and practical uncertainty whether e-way bills should show original goods value or include job work charges. (AI Summary)