E-way bill requirement applies when goods transit through another state; railways must not deliver without it. Moulds and dies provided FOC by an OEM to a component manufacturer are not a supply and do not require reversal of input tax credit, nor are their costs added to the component value, except where contracts treat moulds as belonging to the component manufacturer in which case amortised cost is includible and credit must be reversed. Separately stated goods and services are taxed at their respective rates. Auction participants may maintain books at principal place with intimation and remain eligible for input tax credit. Rail delivery requires production of the e-way bill, and e way bills are required when goods transit another State; certain DTA SEZ movements are exempt.
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 applies when goods transit through another state; railways must not deliver without it.
Moulds and dies provided FOC by an OEM to a component manufacturer are not a supply and do not require reversal of input tax credit, nor are their costs added to the component value, except where contracts treat moulds as belonging to the component manufacturer in which case amortised cost is includible and credit must be reversed. Separately stated goods and services are taxed at their respective rates. Auction participants may maintain books at principal place with intimation and remain eligible for input tax credit. Rail delivery requires production of the e-way bill, and e way bills are required when goods transit another State; certain DTA SEZ movements are exempt.
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