Delivery challan for exempted good sent on job work

Rule 138:

Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions of section 15, declared in an invoice, a
bill of supply or a delivery challan, as the case may be, issued in respect of the said
consignment and also includes the central tax, State or Union territory tax, integrated tax and
cess charged, if any, in the document and shall exclude the value of exempt supply of goods
where the invoice is issued in respect of both exempt and taxable supply of goods.