Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Seeking rectification in Form GSTR-1 - limitation...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Refund of EDD - Period of limitation - Appellant...     TaxTMI    Estimation of income - bogus purchases - The...     TaxTMI    Rejection of application for registration u/s...     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Valuation - inclusion of value of material supplied Free of Cost ...

GST

April 24, 2023

Valuation - inclusion of value of material supplied Free of Cost (FOC) by the buyer - Combine readings of provisions of section 15 - from such type of adjustments applicant will receive the consideration in barter. I.e. one consideration in the shape of price as per agreement and second in the shape of free issue of essential inputs like cement and steels. - For part of transaction value for GST - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - CESTAT has confirmed the demand - SC...

  2. Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by...

  3. Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an...

  4. Valuation - job work - The main appellant (Avtec) are liable to pay differential duty due to revised valuation of FOC materials supplied by GMI. - AT

  5. Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT

  6. Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use...

  7. Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

  8. Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT

  9. Valuation - The value of material which is supplied free by the service recipient cannot be treated as “gross amount charged” as that is not a “consideration” for...

  10. Free after sale service - valuation - the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: sales Against 0.1% GST- if export not done within 90 Days
H: Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST /...
H: Levy of penalty - the e-way bill had expired one hour fifteen minutes ...
H: Ex-parte order - Quantification of Liability - intention of evade GST ...
H: Calculation of Tax Liability based on subsequent years Balance Sheet -...
C: Limits for investment in debt and sale of Credit Default Swaps by Fore...
H: Validity of assessment orders - The High court examined the timeline o...
H: Levy of penalty u/s 271(1)(c) - The Tribunal found no justification fo...
H: Penalty proceedings u/s 270A - under reporting of the income - The Tri...
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
C: Flexibility to Alternative Investment Funds (AIFs) and their investors...
N: Securities Contracts (Regulation) (Stock Exchanges and Clearing Corpor...
N: Securities and Exchange Board of India (Research Analysts) (Amendment)...
N: Securities and Exchange Board of India (Investment Advisers) (Amendmen...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
H: Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices...
H: Validity of reopening of assessment u/s 147 - Reason to believe - Addi...
H: Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the...
H: Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Co...
H: Prohibition of Benami Transactions - Provisional attachment order was ...
H: Maintainability of Appeal - Appropriate forum - matter relates to the ...
H: Seeking amendment of bill of entry - The High Court acknowledged the o...
H: Request for conversion of free Shipping Bills into Drawback Shipping B...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...