https://www.taxtmi.com/circulars?id=69433 Moulds and dies provided FOC by an OEM to a component manufacturer are not a supply and do not require reversal of input tax credit, nor are their costs added to the component value, except where contracts treat moulds as belonging to the component manufacturer in which case amortised cost is includible and credit must be reversed. Separately stated goods and services are taxed at their respective rates. Auction participants may maintain books at principal place with intimation and remain eligible for input tax credit. Rail delivery requires production of the e-way bill, and e way bills are required when goods transit another State; certain DTA SEZ movements are exempt. en-us Mon, 11 Jun 2018 00:00:00 +0530 Mon, 16 Mar 2026 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69433 Moulds and dies provided FOC by an OEM to a component manufacturer are not a supply and do not require reversal of input tax credit, nor are their costs added to the component value, except where contracts treat moulds as belonging to the component manufacturer in which case amortised cost is includible and credit must be reversed. Separately stated goods and services are taxed at their respective rates. Auction participants may maintain books at principal place with intimation and remain eligible for input tax credit. Rail delivery requires production of the e-way bill, and e way bills are required when goods transit another State; certain DTA SEZ movements are exempt. Circulars GST - States Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69433