https://www.taxtmi.com/circulars?id=57293 Where an OEM provides moulds and dies FOC to an unrelated component manufacturer, that transfer is not a supply and the OEM need not reverse the input tax credit; such FOC moulds/dies generally are not includible in the component manufacturer's taxable value, except where contractual terms require addition of amortised cost. Separately valued goods and services are taxed at their respective rates. For auctions, principals and auctioneers must maintain books for each place of business (which may be kept at the principal place after notifying the officer) and may claim input tax credit subject to conditions. Rail deliveries require production of the e-way bill, with specified exemptions for DTA-SEZ movements. en-us Tue, 03 Jul 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57293 Where an OEM provides moulds and dies FOC to an unrelated component manufacturer, that transfer is not a supply and the OEM need not reverse the input tax credit; such FOC moulds/dies generally are not includible in the component manufacturer's taxable value, except where contractual terms require addition of amortised cost. Separately valued goods and services are taxed at their respective rates. For auctions, principals and auctioneers must maintain books for each place of business (which may be kept at the principal place after notifying the officer) and may claim input tax credit subject to conditions. Rail deliveries require production of the e-way bill, with specified exemptions for DTA-SEZ movements. Circulars GST - States Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57293