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of <h1>West Bengal Tax Circular: GST Clarifications on Moulds, Car Servicing, Auctions, and E-Way Bill Requirements.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes provides clarifications on GST-related issues. It states that moulds and dies sent free of cost by OEMs to component manufacturers are not taxable and do not require reversal of input tax credit unless the contract specifies otherwise. Car servicing involving both goods and services should be taxed separately. For 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 e-way bills are necessary for inter-state movement of goods. No e-way bill is needed for movements between DTA and SEZ units within the same state if the consignment value is under one lakh rupees.
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