Circular regarding Clarification of certain issues under GST.
2185/GST-2 Dated:- 3-7-2018 Haryana SGST
GST – States
=============
Document 1
From
To
Subject:
Addl. Excise & Taxation Commissioner (GST)
Haryana, Panchkula.
All the Dy. Excise & Taxation Commissioners (ST),
in the State of Haryana.
Memo No. 2185
Panchkula, dated the
/GST-2,
3-7178
Circular regarding Clarification of certain issues under GST.
MEMORANDUM
Please find enclosed herewith a copy of circular on the above mentioned
subject as issued by the Central Government.
It is requested to bring this to the knowledge of all the officers working under your
control for their information 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:-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 08th June, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarifications of certain issues under GST- regarding
Representations have been received seeking clarification on certain issues under the
GST laws. The same have been examined and the clarifications on the same are as below:
Sl.
Issue
No.
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?
Clarification
1.1 Moulds and dies owned by the original
equipment manufacturer (OEM) which are
provided to a component manufacturer (the
tw
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vail input tax credit?
shall not be added to the value of such
supply because the cost of moulds/dies was
not to be incurred by the component
manufacturer and thus, does not merit
inclusion in the value of supply in terms of
section 15(2)(b) of the Central Goods and
Services Tax Act, 2017 (CGST Act for
short).
1.3 However, if the contract between OEM and
component manufacturer was for supply of
components made by using the moulds/dies
belonging to the component manufacturer,
but the same have been supplied by the
OEM to the component manufacturer on
FOC basis, the amortised cost of such
moulds/dies shall be added to the value of
the components. In such cases, the OEM
will be required to reverse the credit
availed on such moulds/ dies, as the same
will not be considered to be provided by
OEM to the component manufacturer in the
course or furtherance of the former's
business.
2.1 The taxability of supply would have to be
determined on a case to case basis looking
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
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?
5 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.
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, are
required to maintain the books of
accounts relating to each and every
place of business in that place itself in
terms of the first proviso to sub-section
(1) of section 35 of the CGST Act.
However, in case difficulties are faced
in maintaining the books of accounts, it
is clarified that they may maintain the
books of accounts relating to the
additional place(s) of business at their
principal place of business instead of
such additional place(s).
(c) The principal and the auctioneer for the
purpo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =