https://www.taxtmi.com/circulars?id=57226 Moulds and dies supplied free by an OEM to an unrelated component manufacturer are not a supply and do not require reversal of input tax credit or inclusion in the component's value, except where contracts treat moulds/dies as belonging to the component manufacturer-in which case amortised cost is added and credit reversed. Separately invoiced goods and services in vehicle servicing attract respective rates. Auction principals and auctioneers may declare warehouses as additional places of business and may maintain books at principal place with intimation; input tax credit available subject to law. Railways must not deliver without an e-way bill; e-way bills required when goods transit another State; DTA-SEZ movements in the same State may be exempt under rule 133(14)(d). en-us Mon, 11 Jun 2018 00:00:00 +0530 Wed, 01 Aug 2018 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57226 Moulds and dies supplied free by an OEM to an unrelated component manufacturer are not a supply and do not require reversal of input tax credit or inclusion in the component's value, except where contracts treat moulds/dies as belonging to the component manufacturer-in which case amortised cost is added and credit reversed. Separately invoiced goods and services in vehicle servicing attract respective rates. Auction principals and auctioneers may declare warehouses as additional places of business and may maintain books at principal place with intimation; input tax credit available subject to law. Railways must not deliver without an e-way bill; e-way bills required when goods transit another State; DTA-SEZ movements in the same State may be exempt under rule 133(14)(d). Circulars GST - States Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57226