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    <title>Job Work and E-Way Bill</title>
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    <description>Schedule II treats processing of another&#039;s goods as a service and valuation rules require inclusion of amounts paid by the recipient if not included in the price; recoverable goods or services used by the job worker may be part of the taxable value. A CBIC circular advises that moulds and similar items need not be included if their cost is already factored in the price, yet also says recoverable goods and services should be included, creating a contradiction and practical uncertainty whether e-way bills should show original goods value or include job work charges.</description>
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      <description>Schedule II treats processing of another&#039;s goods as a service and valuation rules require inclusion of amounts paid by the recipient if not included in the price; recoverable goods or services used by the job worker may be part of the taxable value. A CBIC circular advises that moulds and similar items need not be included if their cost is already factored in the price, yet also says recoverable goods and services should be included, creating a contradiction and practical uncertainty whether e-way bills should show original goods value or include job work charges.</description>
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