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

GST Valuation Must Include Free Materials Provided by Buyer, Per Section 15; Account for Barter Consideration.

April 24, 2023

Case Laws GST AAR

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

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

GST Valuation Must Include Free Materials Provided by Buyer, Per Section 15; Account for Barter Consideration.

April 24, 2023

Case Laws GST AAR

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