CBIC has issued an advisory dated 16-09-2021, for the taxpayers on generation of E-way bill in case of composite supplies where the principal supplies is of supply of service. In this regards CBIC has advised as follows: –

a) in cases where the principal supply is purely a supply of service and involving no movement of goods, the e-way bill is not required to be generated.

b) in cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such situations may arise in cases of supply of services like printing services, works contract services, catering services, pandal or shamiana services, etc. In such cases, e-way bill may be generated by entering the details of HSN code of the goods, along with SAC (Service Accounting Code) of services involved.