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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Valuation under GST - the cost of the tools supplied by the OEM ...


OEM-Supplied Tools Excluded from Component Valuation for GST, Reversing AAR Decision on Free-of-Charge Basis.

March 8, 2019

Case Laws     GST     AAAR

Valuation under GST - the cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components supplied by the Appellant - the ruling of the AAR reversed.

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