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of <h1>CBIC Circular Clarifies GST: Moulds Not Taxable, E-Way Bill Rules, Input Tax Credit on Auctions Explained.</h1> The circular from the Central Board of Indirect Taxes & Customs clarifies various GST-related issues. It specifies that moulds and dies provided free of cost by OEMs to component manufacturers are not taxable, and input tax credit reversal is not required unless the contract specifies otherwise. For car servicing involving goods and services, tax is determined separately. In auctions of tea, coffee, and rubber, books of accounts can be maintained at the principal place of business, and input tax credit is available. Railways require an e-way bill for delivery, and such bills are necessary for inter-state transit within the same state but not for DTA to SEZ movements in the same state if exempted.
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