Circular regarding Clarification of certain issues under GST.
2185\/GST-2 Dated:- 3-7-2018 Haryana SGST
GST – States
=============
\nDocument 1
\nFrom
\nTo
\nSubject:
\nAddl. Excise & Taxation Commissioner (GST)
\nHaryana, Panchkula.
\nAll the Dy. Excise & Taxation Commissioners (ST),
\nin the State of Haryana.
\nMemo No. 2185
\nPanchkula, dated the
\n\/GST-2,
\n3-7178
\nCircular regarding Clarification of certain issues under GST.
\nMEMORANDUM
\nPlease find enclosed herewith a copy of circular on the above mentioned
\nsubject as issued by the Central Government.
\nIt is requested to bring this to the knowledge of all the officers working under your
\ncontrol for their information and necessary action.
\nAddl. Excise and Taxation Commissioner (GST),
\nO\/o Excise & Taxation Commissioner,
\nHaryana, Panchkula
\nEndst. No. 2186 \/ GST-2, Panchkula, dated the
\n3-7-18
\nA copy alongwith a copy of guidelines regarding refund under HGST Act is
\nforwarded to the following for information and necessary action:-\n<\/p>\n
= = = = = = = =<\/p>\n
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\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 08th June, 2018
\nTo,
\nThe Principal Chief Commissioners\/ Chief Commissioners\/Principal Commissioners\/
\nCommissioners of Central Tax (All)\/
\nThe Principal Directors General\/ Directors General (All)
\nMadam\/Sir,
\nSubject: Clarifications of certain issues under GST- regarding
\nRepresentations have been received seeking clarification on certain issues under the
\nGST laws. The same have been examined and the clarifications on the same are as below:
\nSl.
\nIssue
\nNo.
\n1
\nWhether moulds and dies owned by
\nOriginal Equipment Manufacturers
\n(OEM) that are sent free of cost
\n(FOC) to a component manufacturer
\nis leviable to tax and whether OEMs
\nare required to reverse input tax
\ncredit in this case?
\nClarification
\n1.1 Moulds and dies owned by the original
\nequipment manufacturer (OEM) which are
\nprovided to a component manufacturer (the
\ntw<\/p>\n
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\nshall not be added to the value of such
\nsupply because the cost of moulds\/dies was
\nnot to be incurred by the component
\nmanufacturer and thus, does not merit
\ninclusion in the value of supply in terms of
\nsection 15(2)(b) of the Central Goods and
\nServices Tax Act, 2017 (CGST Act for
\nshort).
\n1.3 However, if the contract between OEM and
\ncomponent manufacturer was for supply of
\ncomponents made by using the moulds\/dies
\nbelonging to the component manufacturer,
\nbut the same have been supplied by the
\nOEM to the component manufacturer on
\nFOC basis, the amortised cost of such
\nmoulds\/dies shall be added to the value of
\nthe components. In such cases, the OEM
\nwill be required to reverse the credit
\navailed on such moulds\/ dies, as the same
\nwill not be considered to be provided by
\nOEM to the component manufacturer in the
\ncourse or furtherance of the former's
\nbusiness.
\n2.1 The taxability of supply would have to be
\ndetermined on a case to case basis looking<\/p>\n
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\n4
\nIn case of transportation of goods by
\nrailways, whether goods can be
\ndelivered even if the e-way bill is
\nnot produced at the time of
\ndelivery?
\n5 Whether e-way bill is required in the
\nfollowing cases-
\n(i) Where goods transit through
\nanother State while moving from
\none area in a State to another area in
\nthe same State.
\npurpose of auction of tea, coffee,
\nrubber etc., or the principal and the
\nauctioneer for the purpose of supply of
\ntea through a private treaty, are
\nrequired to maintain the books of
\naccounts relating to each and every
\nplace of business in that place itself in
\nterms of the first proviso to sub-section
\n(1) of section 35 of the CGST Act.
\nHowever, in case difficulties are faced
\nin maintaining the books of accounts, it
\nis clarified that they may maintain the
\nbooks of accounts relating to the
\nadditional place(s) of business at their
\nprincipal place of business instead of
\nsuch additional place(s).
\n(c) The principal and the auctioneer for the
\npurpo<\/p>\n
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