Clarifications of certain issues under GST

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....quipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer is leviable to tax and whether 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 UED 618 COMMISSIONER OF COMMERCIAL)....

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.... of goods and services are shown 2.2 separately, to be treated under GST? COMMISSIONER OF COMMERCIAL GOVT. OF GOA, PANAJI-GOA TAXES * 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 3 In case of auction of tea, coffee, rubber etc., whether the books of accounts are required to be maintained at every place of business by the principal and the auctioneer, and whether they are eligible to avail input tax credit? 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 princip....

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.... the e-way bill is not produced at the time of delivery? Whether e-way bill is required in the following cases- (i) Where goods transit through another State while moving from one area in a State to another area in the same State. COMMISIONER OF COMMERCIAL GOVT. OF GOA PANAJGOA (c) 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 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 pr....