On 16th September, 2021 GSTN released an advisory in order to address the issue being faced by taxpayers where movement of goods happens to be involved, but the principal supply is that of “service” in accordance with Schedule II of GST, like in the case of printing, work contract, etc, and therefore the taxpayers are unable to generate eway bill since despite the movement of goods being there, the principal supply is supply of service i.e. subject to SAC.
As per Rule 138 concerning the eway bill generation, eway bill is needed where movement of goods is involved and the consignment value exceeds Rs.50, 000.Thus, on the eway bill portal eway bill cannot be generated by entering SAC alone.
As per advisory, in cases where the principal supply is supply of service but movement of goods is also involved, the eway bill can be generated by entering SAC along with HSN of goods being moved.
Further, the GSTN advisory also stated that if the principal supply is a supply of service and no movement of goods is involved, then no requirement to produce the eway bill arises in pursuance of rule 138.