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<h1>GST Clarifications: Moulds Not Taxable, Separate Tax for Car Services, E-Way Bills for Railways & SEZ Rules.</h1> The Central Board of Indirect Taxes & Customs issued clarifications on GST issues, including: (1) Moulds and dies provided free of cost by OEMs to component manufacturers are not taxable, and input tax credit need not be reversed unless the contract specifies otherwise. (2) For car servicing involving goods and services, tax is applied separately based on their individual values. (3) Auctioneers and principals must maintain business records at each location or at the principal place of business and can claim input tax credit. (4) Railways require an e-way bill for delivery. (5) E-way bills are needed for inter-state transit, but not for certain SEZ transactions within the same state.