E-way bill requirement: goods transiting another State require an e way bill; railways must not deliver without it. Provision of tooling by an OEM to an unrelated component manufacturer free of cost is not a supply and does not require reversal of input tax credit; such tooling's cost is not includible in the component manufacturer's supply value. If contract terms treat tooling as belonging to the component manufacturer but supplied free by the OEM, amortised tooling cost must be included in valuation and the OEM must reverse credit. Mixed supplies with separately shown values attract tax at rates applicable to each element. Rail delivery requires production of an e way bill and an e way bill is needed when goods transit another State; DTA-SEZ moves in the same State are subject to rule based exemption.
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.
E-way bill requirement: goods transiting another State require an e way bill; railways must not deliver without it.
Provision of tooling by an OEM to an unrelated component manufacturer free of cost is not a supply and does not require reversal of input tax credit; such tooling's cost is not includible in the component manufacturer's supply value. If contract terms treat tooling as belonging to the component manufacturer but supplied free by the OEM, amortised tooling cost must be included in valuation and the OEM must reverse credit. Mixed supplies with separately shown values attract tax at rates applicable to each element. Rail delivery requires production of an e way bill and an e way bill is needed when goods transit another State; DTA-SEZ moves in the same State are subject to rule based exemption.
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