Clarifications of certain issues under GST like car servicing, keeping of books of accounts in case of auction of tea etc.

E way bill requirement: rail deliveries and inter state transit demand e way bill production at delivery.

Provision of moulds/dies by an OEM to an unrelated component manufacturer free of cost is not a supply and requires no reversal of input tax credit nor inclusion in the component's transaction value; if contracts envisage use of component owner moulds but OEM supplies them FOC, amortised cost must be included and credit reversed. Separately invoiced goods and labour in car servicing are taxed at respective rates. For auctions, warehouses may be additional places of business, books may be centralized with notification, and input tax credit is available subject to conditions. Rail delivery requires production of an e way bill; transit through another State mandates an e way bill, while certain intra State DTA SEZ movements are exempt under the rules.