TMI BlogClarifications of certain issues under GST like car servicing, keeping of books of accounts in case of auction of tea etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Clarification 1. Whether moulds and dies owned by Original Equipment 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? 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 rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances 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. 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? 3.1 The requirement of maintaining the books of accounts in the principal place of business and additional place(s) of business is clarified as below: (a) For the purpose of auction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther 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 WBGST Act read with the rules made thereunder. 4. In case of transportation of goods by railways, whether goods can be delivered even if the e-way bill is not produced at the time of delivery? As per proviso to rule 138(2A) of the West Bengal Goods and Services Tax Rules, 2017 (WBGST Rules for short), the railways shall not deliver the goods unless the e-way bill is produced at the time of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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