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    <title>OEM-Supplied Tools Excluded from Component Valuation for GST, Reversing AAR Decision on Free-of-Charge Basis.</title>
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    <description>Valuation under GST - the cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components supplied by the Appellant - the ruling of the AAR reversed.</description>
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      <description>Valuation under GST - the cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components supplied by the Appellant - the ruling of the AAR reversed.</description>
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