Include free tool costs in component valuation u/s 15 of CGST, SGST, IGST Act 2017.

Valuation of goods supplied - The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the CGST / SGST / IGST Act 2017. .....

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