2026-VIL-96-GSTAT-TVP
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SGST Tribunal

GST - Job Work Transaction - Value to be declared in E-way Bill for return of goods from job worker - Rule 138 of the CGST Rules, 2017 and Section 15(1) of the CGST Act, 2017 – Appellant received goods from job worker after completion of job work. Vehicle carrying goods was intercepted during movement from job worker's premises to petitioner's premises alleging goods were not accompanied by valid e-way bill and delivery challan – Levy of penalty under Section 129(3) of the CGST Act - Appellant contended that movement was governed by Section 143 relating to job work and that consignment value under Rule 138 should be the job work service charges only, not the intrinsic value of principal's goods which were merely being returned - Whether value of goods on which job work has been undertaken is includable in the consignment value to be declared in e-way bill when goods are returned by job worker to principal after completion of job work - HELD - The invoice contains all mandatory particulars such as description, quantity and HSN of the goods, job work charges collected and GST paid on the said job work charges. Therefore, the impugned goods were accompanied by a valid tax paid invoice. Once the goods are accompanied by a valid tax paid invoice, there is no requirement of any delivery challan – As for Revenue contention that return-from-job-work movement, the e-way bill value should capture the original material value together with the job-work charges, on a conjoint reading of Rule 138 and Section 15, when goods belonging to principal are returned by job worker on completion of job work, the supply is of job work services only and not of the goods themselves. The value of the original goods on which have been subjected to job work is not includable in the consignment value of the goods which is to be reported in e-way bill. The value of the original goods which have been subjected to job work is not includable in the consignment value of the goods which is to be reported in e-way bill – Further, as per Explanation 2 to Rule 138, the consignment value of the goods is well below the threshold stipulated in Rule 138(1) for issue of e-way bill - The contention of the Dept that the e-way bill value should capture the original material value together with the job-work charges, is contrary to the statutory provisions and is not sustainable - The appellant’s contention that the present transport of job worked goods from the job worker to the principal would not be covered by the e-way bill regulations is legally correct. When issue of e-way bill itself was not mandatory in the instant case, any proceedings against the taxpayer on the grounds of defective e-way bill / lack of e-way bill are void ab initio – The impugned order is set aside and the appeal is allowed
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