Value of goods received for job work for E way Bill

[GIRISH LOKHANDE]

ONE CAPITAL GOODS MACHINE STOPPED WORKING,SAME IS DISCARTED AS SCRAP, ONE JOB WORKER, GIVE COMMITMENT TO REPAIR.

THE GOODS SENT TO JOB WORKER WITHOUT E WAY BILL AS SCRAP COST IS NEGLIGABLE SAY 35 RUPEES.

THE DELIVERY CHALLAN ISSUED WITH NIL VALUE.

JOB WORKER REPAIRED THE GOODS WITH FOLLOWING

INPUT USED 50,000/-

SERVICE CHARGES 25000/-

NOW AT THE TIME OF SENDING GOODS TO PRINCIPAL MANUFACTURER JOB WORKER ISSUED E WAY BILL FOR VALUE ( 0 VALUE MENTIONED IN DELIVERY CHALLAN + INPUT USED 50,000+SERVICE CHARGES 25,000/- = TOTAL 75,000/-

BUT WHEN THE GOODS WAS REPAIRED ITS MARKET WORTH IS 10,00,000/-WHICH CAN BE VALIDATED WITH INITIAL SUPPLY OF GOODS.

SO WHAT SHOULD BE THE VALUE OF GOODS FOR E WAY BILL.

IN 2ND SEEN, IF AT THE TIME OF SENDING GOODS FOR REPAIR FROM PRINCIPAL MANUFACTURER THE VALUE OF GOODS DECLARED AS PURCHASE PRICE (ACTUAL VALUE OF GOODS) SAY 1 LAC

THE JOB WORKER REPAIR THE GOODS USING INPUT WORTH 10,000/- AND SERVICE CHARGES CLAIM AS 10,000/-.

NOW, IF THESE CHARGES TO BE ADDED IN GOODS VALUE, THEN GOODS VALUE IS MORE THEN MARKET VALUE.

INDUSTRY CAN USE ANY VALUE FOR THE PURPOSE OF E WAY BILL, AS NO DUTY INVOLVEMENT FOR JOB WORK.

TRANSPORTER ALSO REQUIRE THE SUPPORTING OF VALUE DECLARED AT THE TIME OF BOOKING.

SO WHAT VALUE SHOULD BE DECLARED BY JOB WORKER.

[Shilpi Jain]

The value of the goods should be the value as per section 15, so the value can be the OMV (considering it to be a supply of the goods itselff)

Also as mentioned by you the value mentioned in the DC is not of much relevance so there may not be any dispute from department if the e way bill is generated, whatever be the value adopted.

[Ganeshan Kalyani]

I agree with the views of Shilpi Mam. The value in delivery challan is only to fulfill the procedure of disclosing an amount otherwise it has no relevance.

AI Summary

Valuation for e way bill should follow transaction value/open market value for job work movements, not delivery challan. Value for an e way bill on goods returned from job work must follow the valuation rules in section 15, using transaction value or open market value. The delivery challan amount is procedural and does not determine the e way bill valuation; inputs and service charges may influence but must be reconciled with the transaction/open market value so the declared amount is supportable for transport and tax scrutiny.