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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

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

GST

August 9, 2019

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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