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Value of goods received for job work for E way Bill, Goods and Services Tax - GST

Issue Id: - 117384
Dated: 28-7-2021
By:- GIRISH LOKHANDE
Value of goods received for job work for E way Bill

  • Contents

ONE CAPITAL GOODS MACHINE STOPPED WORKING,SAME IS DISCARTED AS SCRAP, ONE JOB WORKER, GIVE COMMITMENT TO REPAIR.

THE GOODS SENT TO JOB WORKER WITHOUT E WAY BILL AS SCRAP COST IS NEGLIGABLE SAY 35 RUPEES.

THE DELIVERY CHALLAN ISSUED WITH NIL VALUE.

JOB WORKER REPAIRED THE GOODS WITH FOLLOWING

INPUT USED 50,000/-

SERVICE CHARGES 25000/-

NOW AT THE TIME OF SENDING GOODS TO PRINCIPAL MANUFACTURER JOB WORKER ISSUED E WAY BILL FOR VALUE ( 0 VALUE MENTIONED IN DELIVERY CHALLAN + INPUT USED 50,000+SERVICE CHARGES 25,000/- = TOTAL 75,000/-

BUT WHEN THE GOODS WAS REPAIRED ITS MARKET WORTH IS 10,00,000/-WHICH CAN BE VALIDATED WITH INITIAL SUPPLY OF GOODS.

SO WHAT SHOULD BE THE VALUE OF GOODS FOR E WAY BILL.

IN 2ND SEEN, IF AT THE TIME OF SENDING GOODS FOR REPAIR FROM PRINCIPAL MANUFACTURER THE VALUE OF GOODS DECLARED AS PURCHASE PRICE (ACTUAL VALUE OF GOODS) SAY 1 LAC

THE JOB WORKER REPAIR THE GOODS USING INPUT WORTH 10,000/- AND SERVICE CHARGES CLAIM AS 10,000/-.

NOW, IF THESE CHARGES TO BE ADDED IN GOODS VALUE, THEN GOODS VALUE IS MORE THEN MARKET VALUE.

INDUSTRY CAN USE ANY VALUE FOR THE PURPOSE OF E WAY BILL, AS NO DUTY INVOLVEMENT FOR JOB WORK.

TRANSPORTER ALSO REQUIRE THE SUPPORTING OF VALUE DECLARED AT THE TIME OF BOOKING.

SO WHAT VALUE SHOULD BE DECLARED BY JOB WORKER.

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Showing Replies 1 to 2 of 2 Records

1 Dated: 31-7-2021
By:- Shilpi Jain

The value of the goods should be the value as per section 15, so the value can be the OMV (considering it to be a supply of the goods itselff)

Also as mentioned by you the value mentioned in the DC is not of much relevance so there may not be any dispute from department if the e way bill is generated, whatever be the value adopted.


2 Dated: 8-8-2021
By:- Ganeshan Kalyani

I agree with the views of Shilpi Mam. The value in delivery challan is only to fulfill the procedure of disclosing an amount otherwise it has no relevance.


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