Generation of EWB where the principal supply is Supply of services

[Rahul Zavare]

GSTN has issued an advisory on 16-09-2021, which states that

' In cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such situations may arise in cases of supply of services like printing services, works contract services, catering services, pandal or shamiana services, etc. In such cases, e-way bill may be generated by entering the details of HSN code of the goods, along with SAC (Service Accounting Code) of services involved. '

My query is,

1. Is this applicable for Job Work transactions also ?

2. If it is applicable to Job Work transactions also, how can one show both HSN & SAC in 1 E-Way Bill in case of Jobwork Transaction. Because while generating E-Way Bill when we select

a) Transaction Sub Type as Supply, in Document Type we get option for Tax Invoice, which do not contain HSN &

b) when we select Transaction Sub Type as Job Work, in Document Type we get option for Delivery Challan, which do not contain SAC.

AI Summary

Debate on E-Way Bill Requirement for Job Work: Goods vs. Services and HSN Code Applicability Under GST. A discussion on a forum addresses the applicability of e-way bills (EWB) when services are the principal supply, particularly in job work transactions. An advisory from GSTN suggests generating EWBs when goods are involved with service supplies, using both HSN codes for goods and SAC for services. Participants debated the practicality of this, noting the advisory's lack of clarity and the redundancy of SAC under GST, as HSN covers both goods and services. It was concluded that in job work, goods and services are separate transactions, so EWBs are only needed for goods returned, not for service invoices.