If a service involves moving goods (for example, materials for a works contract), the goods movement may need a bill even though the service itself doesn't.
Note
Rules can change through GST notifications. Always confirm the current position on ewaybillgst.gov.in or with a tax professional for your specific case.
Related: all FAQs, the complete guide, and the validity guide.
Frequently asked questions
My service includes delivering materials.
The movement of those goods may need a bill based on value and distance, even if the service portion doesn't.
Do I raise a bill for pure consultancy?
No — there's no goods movement, so no E-Way Bill is needed.