E-way bill for goods sent to jobworker

Eway Bill 1012 views 5 replies

Mr. A is manufacturer of Imitation Jewellery from Rajkot (Gujarat). Mr. A sends raw material to Job Worker and receives Final Product i.e. Imitation Jewellery (HSN 7117). Mr. A also purchases finished products from Unregistered Dealers. Mr. A have three doubt which are as under.

(1) Do Mr. A required to generate E-Way bill for goods sent to Job Work in case where Job Worker is in Gujarat? Would he also required to generate E-Way Bill for intra city movement of goods?

(2) Do Mr. A required to generate E-way bill for URD purchase of Imitation Jewellery?

(3) What to be mentioned in Product Name and HSN while sending raw material to Job Worker? Do we need to mention HSN of Raw Material or of Final Product?

Replies (5)

Too many questions for today, but I will definitely find out the answers tommorow and if not replied by anybody else I will give answer.

1. if the consignment value 50000/- & if the Intrastate eway has been implimented in gujrat , the eway is mandatory ,. but if goods being sent to job worker fall under the chapter 71 as per the annexture under rule 138 (14),. the Eway is not required

2. No eway is required in case of jewellery purcbase from URD As per rule 138(14)

3. Product name can be kept blank , In HSN , the HSN of Raw Material to be given
Yes... I agreed to Mr Pankaj Rawat...

As per rule E-Way Bill not required...

But,
As per my view and Advisable for "Better to Prepare E-Way Bill for Secured with Comfortable transportation...

Pankaj ji, even for jobwork E-way bill is not required?  Cause at the time of movement of raw material from Manufacturer to Job Worker, the product might not fall in chapter 71. Like in above case, Mr. A provides copper casting, artificial dimonds, copper wires etc to job worker.

What to do in that case?

Also as per Notificaion No.GSL/GST/RULE-138(14)/B.12, issued by commissioner of gujarat, intra city movement of goods is exempted from generation of E-Way Bill. But there are some interpretation that for goods sent on job work, E-way is compulsory irrespective of value of goods sent.

Mayur ji
As to notification 12/2018 , if movement of goods from principal to job worker within state the consignment value should be 50k then only eway is mandatory
if it is interstate then irrespect of consignement value , eway is mandatory
(Earlier rule was overide by notifications 12/2018 , so kindly refer it)

if it does not fall under chaper 71 then it will not cover under rule 138(14), so eway is mandatory , thats what i have replied


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