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2018 (9) TMI 1338 - AAR - GSTApplication for withdrawal of Advance Ruling application - Valuation - includibility - Whether amortization of value of free tools/ dies received form customer to be included for valuation of goods or not? - If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format? - How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B. Held that:- As the query is clarified by CBIC, they requested that the application be treated as withdrawn. The application filed by the Applicant for advance ruling is dismissed as withdrawn.
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