update from GST portal
Advisory for Taxpayers regarding Generation of EWB where the
principal supply is Supply of services.
16/09/2021
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 entering
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 thousand
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. 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.
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