<h1>Trade Bodies Face E-way Bill Challenges Due to Service Classification; Rule 138 of CGST Rules 2017 Implicated.</h1> Trade bodies have reported challenges in generating E-way Bills (EWB) for goods where the principal supply is classified as a service, as the EWB portal does not allow entry of Service Accounting Codes (SAC) alone. According to Rule 138 of the CGST Rules, 2017, an EWB is necessary for the movement of goods with a consignment value over fifty thousand rupees. If the principal supply is purely a service with no goods movement, an EWB is not required. However, if goods are involved alongside the service, an EWB can be generated using the HSN code for goods and the SAC for services.