Empty barrels for refilling of chemicals

hemant panchal (Student CA IPC / IPCC) (24 Points)

19 January 2019  

ABC Pvt Ltd. Purchases Chemicals from XYZ Ltd.

In order to Purchase the chemicals ABC Sends Empty Barrels to be refilled by XYZ.

Query:

1) Whether E-way Bill is necessary to be generated for supply of empty barrels from ABC To XYZ?

2) If E-way bill is to be generated should it be generated under Job work category or Others category ?

(As only Delivery Challan will be generated while transporting Empty Barrels for Refilling)