CBIC issues advisory regarding generation of E- way Bill where the principal supply is Supply of services

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:


  • Rule 138 of CGST Rules, 2017 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 way bill is required to be generated for the movement of Goods.
  • 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.
  • 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.


*Tanvi Singh, Editorial Assistant has reported this brief.

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