The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Advisory for Generation of E-Way Bill where the Principal Supply is Supply of Services. The CBIC has said that 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-Chapter 99) alone on the E- way bill portal.
Source Taxscan
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