Circular regarding Clarification of certain issues under GST.

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....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, Panchkula 3-7-18 Endst. No. 187 /GST-2, Panchkula, dated the A copy alongwith a copy of guidelines regarding refund under....

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.... 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, the value of moulds and dies provided by the OEM to the component manufacturer on FOC basis 2 3 How is servicing of cars involving both supply of goods (spare parts) and services (labour), where the value of goods and services are shown sep....

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....licable 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 of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in such warehouses. For the purpose of supply of tea through a private treaty, the principal and an auctioneer may also comply with the said provisions. (b) The principal and the auctioneer for the....