TaxTMI 
TaxTMI 
Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services.
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....dvisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services. <br>GST<br>Dated:- 16-9-2021<br><BR>1. Representations have been received from various trade bodies stating that they are not able to generate EWB bill for movement of those goods where their principle supply is classifiable as a service, since there is no provision for generating E-way Bill by ente....
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....ring SAC (Service Accounting Code-Chapter 99) alone on the E- way bill portal. 2. To overcome this issue, the taxpayers are advised as below: a) Rule 138 of CGST Rules, 2017, inter alia, states "Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousan....
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....d rupees…." Thus, E way bill is required to be generated for the movement of Goods. b) Therefore, in cases where the principal supply is purely a supply of service and involving no movement of goods, the e-way bill is not required to be generated. c) However, in cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. ....
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....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. Thanking you, Team GSTN<BR> News - Press release - PIB....