(Circular No. 47/21/2018-GST)
Subject: Clarifications of certain issues under GST like car servicing, keeping of books of accounts in case of auction of tea etc.
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:
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.
2.2 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.
(a) For the purpose of auction of tea, coffee, rubber etc., the principal and the auctioneer may declare the warehouses, where such goods are stored, as their additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in such warehouses. For the purpose of supply of tea through a private treaty, the principal and an auctioneer may also comply with the said provisions.
(b) 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, 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 WBGST 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 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 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.
(i) Where goods transit through another State while moving from one area in a State to another area in the same State.
(ii) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State.
(ii) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State, there is no requirement to generate an e-way bill, where the consignment value does not exceed rupees one lakh as has been exempted under rule 138(14)(d) of the WBGST Rules.
2. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Commissioner.
3. This Circular shall be deemed to have come into force with effect from 08.06.2018.
Sd/-
(Smaraki Mahapatra)
Commissioner,
State Tax, West Bengal