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of <h1>New Circular: Include After-Sales Service Costs in Vehicle Assessable Value for Warranty Eligibility.</h1> The circular addresses the inclusion of costs for after-sales services, such as pre-delivery inspections and initial free services, in the assessable value of vehicles. It clarifies that these services, required for warranty eligibility, are performed by dealers on behalf of manufacturers. The costs incurred by dealers from their margins should be included in the vehicle's assessable value. The circular differentiates this situation from a Supreme Court case involving audio equipment, emphasizing that the compulsory nature of the services for warranty eligibility in vehicles justifies their inclusion in the assessable value, consistent with previous rulings on similar matters.
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