Circular regarding Clarification of certain issues under GST.

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....on and necessary action. Addl. Excise and Taxation Commissioner (GST), O/o Excise & Taxation Commissioner, Haryana, Panchkula Endst. No. 2186 / GST-2, Panchkula, dated the 3-7-18 A copy alongwith a copy of guidelines regarding refund under HGST Act is forwarded to the following for information and necessary action:- 12345 1. 2. 3. 4. 5. All the Jt. Excise & Taxation Commissioners (Division/Range) in the State of Haryana. All the Joint Excise & Taxation Commissioners (Appeals) in the State of Haryana. The Senior Deputy Accountant General (Audit), Haryana, Chandigarh. PS/ACSET. PA/ETC. Addl. Excise and Taxation Commissioner (GST), O/o Excise & Taxation Commissioner, Haryana, Panch....

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....her OEMs are required to reverse input tax credit in this case? Clarification 1.1 Moulds and dies owned by the original equipment manufacturer (OEM) which are provided to a component manufacturer (the two not being related persons or distinct persons) on FOC basis does not constitute a supply as there is no consideration involved. Further, since the moulds and dies are provided on FOC basis by the OEM to the component manufacturer in the course or furtherance of his business, there is no requirement for reversal of input tax credit availed on such moulds and dies by the OEM. 1.2 It is further clarified that while calculating the value of the supply made by the component manufacturer, ....

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.... taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances of each case. 2.2 Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately. 3.1 The requirement of maintaining the books of accounts at the principal place of business and additional place(s) of business is clarified as below: (a) For the purpose of auction of tea, coffee, rubber, etc, the principal and the auctioneer may declare the warehouses, where such goods are stored, as their additional place....

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....ncipal and the auctioneer for the purpose of supply of tea through a private treaty, shall intimate their jurisdictional officer in writing about the maintenance of books of accounts relating to the additional place(s) of business at their principal place of business. 3.2 It is further clarified that the principal and the auctioneer for the purpose of auction of tea, coffee, rubber etc., or the principal and the auctioneer for the purpose of supply of tea through a private treaty, shall be eligible to avail input tax credit subject to the fulfilment of other provisions of the CGST Act read with the rules made thereunder. As per proviso to rule 138(2A) of the Central Goods and Services Tax R....