https://www.taxtmi.com/circulars?id=56893 Principals and auctioneers in tea, coffee, rubber etc. must declare warehouses as additional places of business and ordinarily maintain books at each such place; however, if difficulties arise they may keep records for additional places at their principal place of business after giving written intimation to the jurisdictional proper officer. They may claim input tax credit subject to other statutory conditions. The clarification applies where the auctioneer claims ITC on supplies received from the principal before auction and goods are supplied only by auction. en-us Wed, 21 Mar 2018 00:00:00 +0530 Tue, 27 Mar 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56893 Principals and auctioneers in tea, coffee, rubber etc. must declare warehouses as additional places of business and ordinarily maintain books at each such place; however, if difficulties arise they may keep records for additional places at their principal place of business after giving written intimation to the jurisdictional proper officer. They may claim input tax credit subject to other statutory conditions. The clarification applies where the auctioneer claims ITC on supplies received from the principal before auction and goods are supplied only by auction. Circulars GST - States Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56893