https://www.taxtmi.com/circulars?id=60820 Moulds and dies provided free by an OEM to an unrelated component manufacturer are not a supply and do not trigger reversal of input tax credit, nor are they includible in the component manufacturer's transaction value; if contractually the component manufacturer is treated as owner, amortised cost must be added and OEM must reverse ITC. Servicing with separately invoiced goods and services is taxed at separate rates; auction participants may declare warehouses as additional places of business and maintain books accordingly; e-way bills are required for interstate transit and for railway delivery at time of delivery. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60820 Moulds and dies provided free by an OEM to an unrelated component manufacturer are not a supply and do not trigger reversal of input tax credit, nor are they includible in the component manufacturer's transaction value; if contractually the component manufacturer is treated as owner, amortised cost must be added and OEM must reverse ITC. Servicing with separately invoiced goods and services is taxed at separate rates; auction participants may declare warehouses as additional places of business and maintain books accordingly; e-way bills are required for interstate transit and for railway delivery at time of delivery. Circulars GST - States Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60820