Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services.

Goods and Services Tax – GST Dated:- 16-9-2021 – News – 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

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