{"id":7253,"date":"2022-05-14T13:11:19","date_gmt":"2022-05-14T12:11:19","guid":{"rendered":"https:\/\/www.gstworld.co.in\/blog\/?p=7214"},"modified":"2022-05-14T13:12:14","modified_gmt":"2022-05-14T12:12:14","slug":"advisory-for-taxpayers-regarding-generation-of-ewb-where-the-principal-supply-is-supply-of-services","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/advisory-for-taxpayers-regarding-generation-of-ewb-where-the-principal-supply-is-supply-of-services\/","title":{"rendered":"Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services."},"content":{"rendered":"<p>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.<br \/>\n  2. To overcome this issue, the  taxpayers are advised as below:<br \/>\n  a) Rule 138 of CGST Rules, 2017,  inter alia, states &#8220;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.&#8221; Thus, E way bill is required to be generated for the movement of Goods.<br \/>\n  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.<br \/>\n  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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/05\/gstcouncil.jpg<\/p>\n","protected":false},"author":1,"featured_media":7141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7253"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7253"}],"version-history":[{"count":0,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7253\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7141"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}