https://www.taxtmi.com/forum/issue?id=113120 Valuation under GST must include amounts the supplier is liable to pay but which the recipient has paid; free issue materials supplied by a customer should be included in the transaction value if not already reflected in the price. For imports, integrated tax is levied on the customs valuation at the point duties are assessed, making the landed/customs value of free issue imported spares relevant to GST valuation; where the transaction value already includes those materials, no further addition is needed. en-us Mon, 27 Nov 2017 17:02:35 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113120 Valuation under GST must include amounts the supplier is liable to pay but which the recipient has paid; free issue materials supplied by a customer should be included in the transaction value if not already reflected in the price. For imports, integrated tax is levied on the customs valuation at the point duties are assessed, making the landed/customs value of free issue imported spares relevant to GST valuation; where the transaction value already includes those materials, no further addition is needed. Discussion-Forum GST Mon, 27 Nov 2017 17:02:35 +0530 https://www.taxtmi.com/forum/issue?id=113120