e-way bill for Job Work

[Murari Agrawal]

In W.B. activity of movement for Job Work was totally exempted from issuing e-way bill. Now w.e.f. 01.12.2023, it is required for consignment value above Rs.50,000. On the delivery challan. we are mentioning the description and HSN code of the product emerging from job work, giving the value of the material and mentioning GST rate which is 18% for the concerned HSN.

While raising our invoice for job work charges, we are mentioning SAC code and the GST rate which is 12%.

Our principal is asking us to mention the GST rate in the delivery challan as 12% since we are charging the same in our invoice.

Kindly advise the correct procedure.

AI Summary

GST Rate Not Required on Delivery Challans for Non-Supply Job Work Consignments Over Rs. 50,000 A discussion on the requirement of mentioning GST rates on delivery challans for job work consignments valued over Rs. 50,000 in West Bengal. Initially, the movement for job work was exempt from e-way bills, but now it requires them. The principal requests a 12% GST rate on the challan, matching the job work invoice, but Padmanathan argues that since the transportation is for returning goods, not supply, the tax rate need not be mentioned. Murari Agrawal and Sadanand Bulbule acknowledge this explanation, emphasizing that the tax rate is unnecessary for non-supply movements.