Applicability of Tool Amortisation cost (Transaction Value) in ...

GST Amortization Cost Exclusion: No Need to Add Tool Costs to Transaction Value for Parts Supplied Free and Returnable.

August 9, 2019

Case Laws GST AAR

Applicability of Tool Amortisation cost (Transaction Value) in GST Regime - applicant is not under any obligation to use their own tools/ moulds for manufacture of the components and the same are supplied to them free of cost and on returnable basis - applicant is not required to be added to the value of the parts supplied by the Applicant and hence the said value is not liable for GST

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Applicability of Tool Amortisation cost (Transaction Value) in ...

GST Amortization Cost Exclusion: No Need to Add Tool Costs to Transaction Value for Parts Supplied Free and Returnable.

August 9, 2019

Case Laws GST AAR

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