Generation of EWB where the principal supply is Supply of services

[Asked by Guest]

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

E-way bill generation for service-led supplies where goods move may require recording both goods and service codes for compliance.
E-way bill generation is permitted for principal supplies of services when movement of goods occurs; GSTN allows entering the goods' HSN along with the service accounting code. The advisory covers mixed transactions (e.g., printing, works contracts) but raises practical issues for job-work, where movement of goods and the separate service invoice may make recording both codes in one e-way bill impracticable.