Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding

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..... F.3 (66)/Policy-GST/2017/1348-54 Dated : 11/01/2018 Circular no. 04/2018-(GST) (Ref: Central Circular No 23/23/2017-GST) Subject: Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding As per the first proviso of section 35(1) of the Delhi Goods and Servic .....

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..... h an auction, in exercise of the powers conferred under section 168 (1) of the Delhi Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, the matter is hereby clarified as under: (a) The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additional place of business. The buye .....

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..... o additional place(s) of business at their principal place of business. (d) Further, the principal or the auctioneer shall be eligible to avail input tax credit (ITC) subject to the fulfilment of other provisions of the Act and the rules made there under. 3. It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in resp .....

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