Clarifications of certain issues under GST– regarding

E-way bill requirement: transit through another State mandates e-way bill even if origin and destination lie within same State.

Provision of moulds and dies by an OEM to an unrelated component manufacturer on a free of cost basis is not a taxable supply and does not require reversal of input tax credit; such free provision is excluded from the component manufacturer's valuation unless the contract contemplates use of moulds owned by the component manufacturer, in which case amortised cost is includable and the OEM must reverse credit. Separately valued goods and services in vehicle servicing are taxed at applicable rates for each component. Auction participants may declare warehouses as additional places of business and maintain or centralise books with notification; input tax credit remains claimable subject to conditions. Railways must not deliver goods without an e way bill; transit through another State triggers e way bill generation, while certain DTA-SEZ same State movements are exempt.