IF THE PRIMARY SUPPLY IS SERVICE AND NO GOODS ARE INVOLVED, NO E-WAY BILL IS REQUIRED

If the primary supply is service and no commodities are involved, CBIC stated that no e-way bills (EWB) are necessary. In the case of a mix of goods and services, however, E-way bills must be prepared by providing codes for both. Various trade bodies have expressed their inability to generate EWBs for the movement of products where the primary supplier is a service because there is no facility for producing an e-way bill by entering the SAC (Service Accounting Code). If the value of the products being transported is Rs. 50,000 or more, an E-way bill is necessary. It’s a type of documentation that tax has been paid on commodities or goods being transported from one state to another, or even inside a single state. GSTN noted in an advisory, the e-way bill is not required to be generated when the primary supply is solely a supply of services with no transportation of items. However, e-way bills may be created in circumstances where, in addition to the primary supply of service, the movement of some items is also involved.

It further said that there may be times when there is a supply of services such as printing, works contract services, catering, pandal or shamiana services, and so on, along with the movement of goods. In such circumstances, an e-way bill can be generated by entering the HSN code of the goods as well as the SAC (Service Accounting Code) of the services.

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