E-way bill requirement: rail delivery prohibited without e-way bill and transit through another State mandates e-way generation. Where moulds and dies owned by an OEM are provided free of cost to an unrelated component manufacturer, that provision is not a supply and the OEM need not reverse input tax credit; such moulds/dies are not to be included in the component manufacturer's taxable value. If contractually the moulds/dies are effectively the component manufacturer's assets but supplied FOC by the OEM, amortised cost must be added to the component value and the OEM must reverse credit. Mixed supplies with separately stated goods and services are taxed separately. Auction participants may declare warehouses as additional places of business and keep books at principal place with intimation; input tax credit remains available subject to conditions. Railways must not deliver without production of e-way bill; e-way bills are required when goods transit another State, while movement between DTA and SEZ within the same State is exempt if rule applies.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement: rail delivery prohibited without e-way bill and transit through another State mandates e-way generation.
Where moulds and dies owned by an OEM are provided free of cost to an unrelated component manufacturer, that provision is not a supply and the OEM need not reverse input tax credit; such moulds/dies are not to be included in the component manufacturer's taxable value. If contractually the moulds/dies are effectively the component manufacturer's assets but supplied FOC by the OEM, amortised cost must be added to the component value and the OEM must reverse credit. Mixed supplies with separately stated goods and services are taxed separately. Auction participants may declare warehouses as additional places of business and keep books at principal place with intimation; input tax credit remains available subject to conditions. Railways must not deliver without production of e-way bill; e-way bills are required when goods transit another State, while movement between DTA and SEZ within the same State is exempt if rule applies.
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