E-Way Bill in Case of Work Contract, Goods and Services Tax - GST

[Arjun Prajapati]

There is three Parties involve, One is My Client (Say A), His Client (Say C) and Supplier (Say B),

Now, A is in Construction Contract (Supply of Material & Services) and Purchasing Goods from B directly at Client Site where construction is going on and B issuing E-way bill as "Bill to A" and "Ship to C".

Now A has completed Construction and want to raise invoice to C.

My Question is, Whether Mr. A is liable for E-Way bill to Mr. C.

Posts / Replies

[Ganeshan Kalyani]

As there is not movement of goods from A to C the question of eway bill does not arise. Eway bi is mandatory only on movement of taxable goods subject to conditions.

[YAGAY andSUN]

For more details please check, Press Release,23rdApril, 2018