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E WAY BILL EPC CONTRACT

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We are a Electrical contractor from KARNATAKA and carrying a turnkey contract for one of our client.

The customer is from DELHI and the project is in KARNATAKA.

My question is my suppliers supply the materials to KARNATAKA to our project site store. Now after I invoice on my client who is a DELHI registered do I have to raise E WAY BILL as the invoice will be BILL to DELHI and ship to KARNATAKA
Replies (2)

As an electrical contractor from Karnataka, you're supplying services to a client in Delhi, and the project is located in Karnataka.

 E-Way Bill Requirements To determine if you need to raise an e-way bill, consider the following: 1. _Supply Type_: You're providing a turnkey contract, which includes both goods and services.

2. _Invoice Details_: Your invoice is billed to the client in Delhi, but the goods are shipped to the project site in Karnataka.

 3. _Inter-State Supply_: Although the client is from Delhi, the goods are being shipped within Karnataka (intra-state supply). E-Way Bill Not Required In this scenario, you don't need to raise an e-way bill for the following reasons:

1. _Intra-State Supply_: The goods are being shipped within Karnataka, which is an intra-state supply.

 2. _Services Dominant_: Your contract is a turnkey contract, which includes both goods and services.

However, the services component is dominant, and the goods are being used for the execution of the project.

However, please note that: 1. _GST Invoice_: You'll still need to issue a GST invoice for the supply, which will include the details of the goods and services provided.

2. _GST Returns_: Ensure you're filing your GST returns accurately, reflecting the supplies made to your client.

As under stood from your query Turnkey project is Works Contract Service. You have to submit  only Tax Invoice / e-Invoice to your customer for Services and repsonsibility of delivering the material is in your part only.

Also your cusomer is from Delhi, you are providing Works Contract Serivces in Karnatka. Hence, as per the place of supply provisions you have to charge only CGST and SGST in your invoice. 

It is better to take expert opinion, which will reduce the cost of compliance.


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