https://www.taxtmi.com/caselaws?id=367602 The applicant sought clarity on whether amortisation of the value of free tools, dies and moulds supplied by OEM customers must be included in GST valuation of finished goods, and how such value should be reported in returns and invoices. After the issue was raised, the applicant stated that CBIC Circular No. 47/21/2018-GST had already clarified the treatment of amortisation and the GST position on free use of moulds and dies owned by the OEM, and requested withdrawal of the advance ruling application. The application was therefore dismissed as withdrawn. en-us Thu, 30 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367602 The applicant sought clarity on whether amortisation of the value of free tools, dies and moulds supplied by OEM customers must be included in GST valuation of finished goods, and how such value should be reported in returns and invoices. After the issue was raised, the applicant stated that CBIC Circular No. 47/21/2018-GST had already clarified the treatment of amortisation and the GST position on free use of moulds and dies owned by the OEM, and requested withdrawal of the advance ruling application. The application was therefore dismissed as withdrawn. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367602