https://www.taxtmi.com/highlights?id=43304 Valuation - inclusion of amortized value of the tool received on FOC basis from the customer in assessable value - CBEC circular No. 47/21/2018 - The amortized value of the tool received on FOC basis from the customer is not required to be included in the value of finished goods manufactured and supplied by the applicant to the customer. en-us Sat, 15 Dec 2018 10:00:19 +0530 Sat, 15 Dec 2018 10:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43304 Valuation - inclusion of amortized value of the tool received on FOC basis from the customer in assessable value - CBEC circular No. 47/21/2018 - The amortized value of the tool received on FOC basis from the customer is not required to be included in the value of finished goods manufactured and supplied by the applicant to the customer. Highlights GST Sat, 15 Dec 2018 10:00:19 +0530 https://www.taxtmi.com/highlights?id=43304