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GST - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

GST - Valuation - job work - amortization of cost of moulds and ...

Circulars     GST

June 15, 2018

GST - Valuation - job work - amortization of cost of moulds and dies etc. - while calculating the value of the supply made by the component manufacturer, the value of moulds and dies provided by the OEM to the component manufacturer on FOC basis shall not be added to the value of such supply

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  2. Valuation - amortization of the coast of dies/moulds - The value of the goods manufactured by the appellant should include the appropriate fraction of the cost of...

  3. Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

  4. Valuation - the amortisation cost of modification charges of the dies has to be included in the assessable value of the goods manufactured with the help of such...

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  9. Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

  10. Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

  11. Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

  12. Valuation - Job Work - inclusion of product development charges and consultancy charges - any expense which is not attributable to the job work cannot be included in...

  13. Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item

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