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1. Representations have been received from various trade bodies stating that they are not able to generate EWB bill for movement of those goods where their principle supply is classifiable as a service, since there is no provision for generating E-way Bill by entering SAC (Service Accounting Code-Ch
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FAQ :
An E-way Bill is required when the supply of services also involves the movement of goods. If the supply is purely services with no movement of goods, an E-way Bill is not necessary.
No, an E-way Bill cannot be generated by entering only the SAC for services. EWBs are primarily for the movement of goods.
If an E-way Bill is generated for services that involve the movement of goods, you should enter the HSN code of the goods along with the SAC for the services.
Examples include supply of services like printing services, works contract services, catering services, and pandal or shamiana services, where goods are also moved.
Rule 138 of the CGST Rules, 2017 states that an E-way Bill is required for the movement of goods where the consignment value exceeds fifty thousand rupees.
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