https://www.taxtmi.com/circulars?id=56838 Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business by principals and auctioneers; ordinarily books must be maintained at each additional place, but where difficulties arise they may be kept at the principal place of business instead, provided the jurisdictional proper officer is informed in writing. Eligibility to claim input tax credit remains subject to other provisions and rules, and this clarification applies where such goods are supplied only through auction and the auctioneer claims ITC for supplies from the principal prior to auction. en-us Fri, 22 Dec 2017 00:00:00 +0530 Fri, 16 Mar 2018 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56838 Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business by principals and auctioneers; ordinarily books must be maintained at each additional place, but where difficulties arise they may be kept at the principal place of business instead, provided the jurisdictional proper officer is informed in writing. Eligibility to claim input tax credit remains subject to other provisions and rules, and this clarification applies where such goods are supplied only through auction and the auctioneer claims ITC for supplies from the principal prior to auction. Circulars GST - States Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56838