1. Various trade groups have complained that they are unable to generate e-way bills for the transportation of goods where the principal nature of supply is classified as a service since the E-way bill portal does not allow them to generate E-way bills solely by entering SAC (Service Accounting Code-Chapter 99).<\/p>\n\n\n\n
2. To address this issue, taxpayers are encouraged to do the following:<\/p>\n\n\n\n
a) “Information should be given prior to the movement of goods and e-way bill generation,” according to Rule 138 of the CGST Rules, 2017. Every registered person who causes the transportation of goods worth more than INR 50,000 in consignment value\u2026.\u201d As a result, an E-way bill is necessary for the transfer of goods. As a result, the e-way bill is not required to be created in situations where the principal nature of supply is classified as a service with no movement of actual goods.<\/p>\n\n\n\n
b) However, in instances when the primary supply of service is accompanied by the transportation of certain products, and EWB can be generated. Such circumstances might emerge when providing services such as <\/p>\n\n\n\n
\u2022 Printing,
\n\u2022 Work contract,
\n\u2022 Catering,
\n\u2022 Pandal or
\n\u2022 Shamiana services, etc.<\/p>\n\n\n\n