{"id":254436,"date":"2021-09-19T11:12:52","date_gmt":"2021-09-19T05:42:52","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=254436"},"modified":"2021-09-19T11:12:52","modified_gmt":"2021-09-19T05:42:52","slug":"cbic-issues-advisory-regarding-generation-of-e-way-bill-where-the-principal-supply-is-supply-of-services","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/19\/cbic-issues-advisory-regarding-generation-of-e-way-bill-where-the-principal-supply-is-supply-of-services\/","title":{"rendered":"CBIC issues advisory regarding generation of E- way Bill where the principal supply is Supply of services"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Indirect Taxes and Customs has issued an advisory dated September 16, 2021 regarding generation of E-way bill where principal supply is supply of services. Since there is no provision for generating E-way Bill by entering SAC (Service Accounting Code-Chapter 99) on the E- way bill portal, the taxpayers are advised as below:<\/p>\n<p>&nbsp;<\/p>\n<ul style=\"text-align: justify;\">\n<li>Rule 138 of CGST Rules, 2017 states \u201cInformation to be furnished prior to commencement of movement of goods and generation of e-way bill &#8211; (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees\u2026.\u201d Thus, E way bill is required to be generated for the movement of Goods.<\/li>\n<li>Hence, 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.<\/li>\n<li>But 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.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Indirect Taxes and Customs has issued an advisory dated September 16, 2021 regarding generation of E-way bill where <\/p>\n","protected":false},"author":121,"featured_media":253516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-254436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBIC issues advisory regarding generation of E- way Bill where the principal supply is Supply of services | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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the GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st\u00a0April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased\u2026","rel":"","context":"In &quot;Business News&quot;","block_context":{"text":"Business News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/business_news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":115101,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/21\/cabinet-approves-four-gst-bills\/","url_meta":{"origin":254436,"position":1},"title":"Cabinet approves four GST Bills","author":"Saba","date":"March 21, 2017","format":false,"excerpt":"The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved the following four GST related bills: The Central Goods and Services Tax Bill 2017 (The CGST Bill) The Integrated Goods and Services Tax Bill 2017 (The IGST Bill) The Union Territory Goods and Services Tax Bill 2017\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":188954,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/14\/e-way-bill-facility-transporters-manufacturers-effective-february-1-2018\/","url_meta":{"origin":254436,"position":2},"title":"E-Way Bill facility for transporters and manufacturers effective from February 1, 2018","author":"Saba","date":"February 14, 2018","format":false,"excerpt":"Transporters and manufacturers were given the facility to use the E-Way Bill on a trial basis till the end of January before it was rolled out on a compulsory basis across the country from February 1, 2018. Under the Goods and Services Tax rolled out from July last year, inter-state\u2026","rel":"","context":"In &quot;Business News&quot;","block_context":{"text":"Business News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/business_news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288689,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/kaar-supply-of-goods-from-applicant-to-overseas-customer-is-treated-neither-as-supply-of-goods-nor-as-supply-of-services\/","url_meta":{"origin":254436,"position":3},"title":"Supply of goods to overseas customer is treated neither as \u2018supply of goods\u2019 nor as \u2018supply of services\u2019: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":193855,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/03\/08\/e-way-bill-system-mandatory-transporters-effective-01-02-2018\/","url_meta":{"origin":254436,"position":4},"title":"E-way bill system mandatory for transporters, effective from 01-02-2018","author":"Saba","date":"March 8, 2018","format":false,"excerpt":"After some trial runs, the crucial anti-evasion measure under the goods and services tax (GST), e-way bill, is now mandatory for transporters across the country w.e.f. 01-02-2018. According to a steady-state estimate, 7-8 lakh such bills will be generated daily. Under the e-way bill system, every inter-state movement of goods\u2026","rel":"","context":"In &quot;Business News&quot;","block_context":{"text":"Business News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/business_news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/02\/e-way-bill.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":7053,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","url_meta":{"origin":254436,"position":5},"title":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014","author":"Sucheta","date":"January 16, 2015","format":false,"excerpt":"On 19-12-2014, the Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 was introduced in the Lok Sabha. The objective of the Bill is to further amend the Constitution of India to introduce the goods and services tax for conferring concurrent taxing powers on the Union as well as the States. 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