https://www.taxtmi.com/circulars?id=60895 Provision of moulds and dies by an OEM to an unrelated component manufacturer on free of cost basis is not a supply and does not require reversal of input tax credit; moulds/dies need not be added to the component's transaction value unless the contract treats the moulds/dies as belonging to the component manufacturer, in which case amortised cost is includible and credit reversal by the OEM is required. Railways shall not deliver goods without production of the e way bill, and an e way bill is required where movement transits through another State; DTA-SEZ movements in the same State are exempt under rule 133(14)(d). en-us Mon, 11 Jun 2018 00:00:00 +0530 Sat, 11 May 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60895 Provision of moulds and dies by an OEM to an unrelated component manufacturer on free of cost basis is not a supply and does not require reversal of input tax credit; moulds/dies need not be added to the component's transaction value unless the contract treats the moulds/dies as belonging to the component manufacturer, in which case amortised cost is includible and credit reversal by the OEM is required. Railways shall not deliver goods without production of the e way bill, and an e way bill is required where movement transits through another State; DTA-SEZ movements in the same State are exempt under rule 133(14)(d). Circulars GST Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60895