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

Tax rate disclosure on delivery challan not required where goods return from job work, as the movement is not a supply.
Tax rate and tax amount are required on a delivery challan only where the transportation is for supply to the consignee. Goods returning to the principal after job work constitute a return movement and not a supply; therefore the delivery challan for such return need not mention tax rate or tax amount, even though e-way bill requirements for job work consignments above the consignment value threshold apply separately.