Inclusion of pre-delivery inspection and after-sales service costs in vehicle assessable value clarified; corrigendum and trade notice directed. The instrument clarifies that Pre-Delivery Inspection (PDI) charges and costs of after-sales services pertain to the assessable value of motor vehicles, and corrects the cited circular references in the earlier Board circular. It directs that the corrigendum be communicated to field formations, a trade notice issued for the benefit of the trade, and that receipt of these instructions be acknowledged.
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Inclusion of pre-delivery inspection and after-sales service costs in vehicle assessable value clarified; corrigendum and trade notice directed.
The instrument clarifies that Pre-Delivery Inspection (PDI) charges and costs of after-sales services pertain to the assessable value of motor vehicles, and corrects the cited circular references in the earlier Board circular. It directs that the corrigendum be communicated to field formations, a trade notice issued for the benefit of the trade, and that receipt of these instructions be acknowledged.
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