1.Representations have been received from various trade bodies stating that they are not able to generate EWB 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 Tax payers are advised as below.
a)Rule 138 of CGST Rules,2017,inter alia, states ”information to be furnished prior to commencement of movements of goods and generation of e way bill. 1) Every registered persons who causes movement of goods of consignment values exceeding fifty thousand rupees…”Thus E-way bill is required to be generated for the movement of goods.
b)Therefore, incases where the principal supply is a 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.