TaxTMI 
TaxTMI 
e-way bill for Job Work
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....-way bill for Job Work<br> Query (Issue) Started By: - Murari Agrawal Dated:- 5-12-2023 Last Reply Date:- 6-12-2023 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>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 ....
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....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 cor....
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....rect procedure. Reply By Padmanathan Kollengode: The Reply: Acc to Rule 55, the tax rate and tax amount is to be mentioned in Delivery Challan only if the transportation is for supply to the consignee. Here, since the transportation is not for supply to principal but for returning the goods after job work. So, in my opinion, tax rate need not be mentioned at all. so the question of 18% or 12% d....
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....oesn't arise. Reply By Murari Agrawal: The Reply: With due respect Sir, as per my understanding, a delivery challan may be issued for goods sent for job work (rule 55b) along with some other situations. Such delivery Challan should contain HSN & tax rate & other information. Job work activities include goods sent to job worker, from one job worker to another & return after job work to the ....
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....Supplier. Reply By Padmanathan Kollengode: The Reply: Murari Ji, perhaps I didnot put across my point clearly in last post. 1. I am not of the view that Delivery Challan cannot be issued. In fact, for return of goods after job work, Delivery challan is required to be issued for movement. 2. My only point is as per section 55(1)(vii) which reads as under: (vii) tax rate and tax amount - centr....
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....al tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; Tax rate and tax amount need not be mentioned in the delivery challan, as the movement is not for supply. Since in this case the goods are transported for returning to principal and not for supplying it, the tax rate need not be mentioned in Delivery challan, and thus the issue....
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.... of 12% or 18% does not arise. Reply By Murari Agrawal: The Reply: Thanks very much Reply By Sadanand Bulbule: The Reply: Dear querist I endorse the valid explanation of Sri. Padmanathan ji.<br> Discussion Forum - Knowledge Sharing ....