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Eway bill and tent works

KAUSHAL (123) (67 Points)

10 August 2018

TENT DECORATOR SENDING HIS GOODS IN A TRUCK LOADED WITH VARIOUS MATERIALS (CHAIRS, SOFA, DECORATIVE ITEMS ETC) TO THE PLACE OF MARRIAGE/EVENT FOR SETUP .. DOES IT REQUIRE EWAY BILL? IF YES, HOW SAME CAN BE MADE?

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Deepak Gupta (CA Student) (15922 Points)
Replied 10 August 2018

The rent charged represents the value of service portion whereas E-way bill is to be generated for the value of goods for which movement is to be undertaken.

Hence, in such cases, the value to be considered should be of the goods not the rental charges charged by the supplier of services.

The movement will be based on delivery challan based on which e-way bill will be generated, if the value of consignment exceeds 50K.

Also note that in some States (like West Bengal), the intra-state e-way bill limit has been enhanced. So, do check that as well in your state.