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bill on gross or net weight ?

21 October 2018

on. which quantity se should bill
on gross weight or in net weight of box .
i am a sweet vendor , and my packaging clearly mention that the net weight in box is 800gms and gross weight of box is 1kg
so , on what quantity i should billing
while genrating e-way bill

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14 Replies

Rakesh Joshi (CA Final) (1272 Points)
Replied 21 October 2018

Value per unit is calculated on Gross or Net?

If per unit is on Gross then take Gross otherwise Net.

pratyaksh goyal (5 Points)
Replied 21 October 2018

we have a packaging of soanpapdi of 800gm plus the box contain 200gm
so the final package is 1kg
but material is 800gm and 200 gms is packaing material weight
so , on what we have to bill

Rakesh Joshi (CA Final) (1272 Points)
Replied 21 October 2018

On Net weight then...

1 Like

rahul (a) (1620 Points)
Replied 21 October 2018

please mention in eway as per bill generated by you net or gross

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 21 October 2018

As per section 15 valuation should be on Gross weight.

Becuase :
when you have purchase the box , the input has been claim for the same .

Moreover sweet vendor includes all such expense ie packing material into cost of sweets

1 Like

pratyaksh goyal (5 Points)
Replied 21 October 2018

but what about purchase of raw material
if we have a purchasing of 800gms
so how can we bill for 1kg

rahul (a) (1620 Points)
Replied 21 October 2018

i think as per packaging act of food weight should not be less then mention. but in food moisture its weight down so they are pack some more..so..

and if they bill net weight and e way bill of gross then how they can explain?

many difficulty in some goods.

so we practically suggest net weight

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 21 October 2018

Yes Mr Rahul You correct but iam stating that the vendor will also charge the packing + sweet as per rule of composit supply

That's the separate issue that vendor is charging for 1kg but giving only 800 gms to customer .

2 Like

rahul (a) (1620 Points)
Replied 21 October 2018

right pankaj ji👍

but we are follow as per bill so no issue

bill is gross or net

or we have suggest to bill on net and add packaging charges of 0.01 and no itc claim in packaging material

Vinod Babu (24191 Points)
Replied 21 October 2018

In my view and experience in bakery field,
generally all items weight calculated on net weight not on gross weight.
As per query, 200gms packing material weight cost will be add to the items cost.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 21 October 2018

Agree, . Dear Rahul👍👍👍👍👌

Vinod Babu (24191 Points)
Replied 21 October 2018

if tax payer is regular , then he can take ITC on packing material. no more restrictions.

Amitabha Mukherjee (4 Points)
Replied 25 April 2024

We sent Flexible plastic Material to a party Qty:- 2000 Kgs(Net Weight), But Gross weight 2150 Kgs. due to some Packing materials. Difference Gross-Net = 150 kgs. We raised Tax invoice on 2000 Kgs x 160/- per kgs=Rs.3,20,000/- i.e Assl. Value. and duty 18% is 57,600/- that is ok. Duty officer telling we have to raise bill on 2150Kgs. that means on 150 kgs we have to pay duty 150kgsX 160/- per kg rate= 24000/- and duty 18%= 4320/-extra to be paid. Which is correct ? On Net Weight duty to be paid or Duty to be paid on Gross Weight ? By which Rule ?

Amitabha Mukherjee (4 Points)
Replied 25 April 2024

Net weight is correct, gross weight mentioned only in E-way Bill . On value i.e per kg rate other incidental expenses incl. packing charge is pro rata basis is loaded as per valuation rule 15 , Valuation is calculated including packing charge also.

So, if we make duty calculation on Gross weight , then duty will be given two times. 1) Per kg rate is calculated incl of all expenses . 2) If we pay duty on Gross weight then double duty will be imposed.