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

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 ...

August 9, 2019

Case Laws GST AAR

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