https://www.taxtmi.com/forum/issue?id=113029 Whether amortised tool cost charged or recovered by a supplier must be included in the transaction value for GST depends on whether it constitutes an incidental expense or amount charged in respect of the supply under Section 15 and valuation rules; inclusion is supported where the supplier recovers the cost or procures the tool at the recipient's instruction, whereas tools supplied free by the recipient raise a dispute over inclusion, with practical effects on input tax credit and compliance risk. en-us Fri, 10 Nov 2017 16:02:12 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113029 Whether amortised tool cost charged or recovered by a supplier must be included in the transaction value for GST depends on whether it constitutes an incidental expense or amount charged in respect of the supply under Section 15 and valuation rules; inclusion is supported where the supplier recovers the cost or procures the tool at the recipient's instruction, whereas tools supplied free by the recipient raise a dispute over inclusion, with practical effects on input tax credit and compliance risk. Discussion-Forum GST Fri, 10 Nov 2017 16:02:12 +0530 https://www.taxtmi.com/forum/issue?id=113029