Supply characterization: free provision of moulds/dies not a supply, affecting GST valuation and input tax credit treatment. Provision of moulds and dies by an OEM to an unrelated component manufacturer on free of cost basis is not a supply and does not require reversal of input tax credit; moulds/dies need not be added to the component's transaction value unless the contract treats the moulds/dies as belonging to the component manufacturer, in which case amortised cost is includible and credit reversal by the OEM is required. Railways shall not deliver goods without production of the e way bill, and an e way bill is required where movement transits through another State; DTA-SEZ movements in the same State are exempt under rule 133(14)(d).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply characterization: free provision of moulds/dies not a supply, affecting GST valuation and input tax credit treatment.
Provision of moulds and dies by an OEM to an unrelated component manufacturer on free of cost basis is not a supply and does not require reversal of input tax credit; moulds/dies need not be added to the component's transaction value unless the contract treats the moulds/dies as belonging to the component manufacturer, in which case amortised cost is includible and credit reversal by the OEM is required. Railways shall not deliver goods without production of the e way bill, and an e way bill is required where movement transits through another State; DTA-SEZ movements in the same State are exempt under rule 133(14)(d).
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