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    <title>GST Valuation on Refurbished Cars: Exclude Payments to Owners and Refurbishment Costs from Purchase Price Calculation.</title>
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    <description>Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and amount incurred for the refurbishment of the said car are not includible in the purchase price so as to deduct the same from the selling price of the old and used refurbished car to arrive as the margin for the purpose of valuation and levy - AAR</description>
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      <description>Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and amount incurred for the refurbishment of the said car are not includible in the purchase price so as to deduct the same from the selling price of the old and used refurbished car to arrive as the margin for the purpose of valuation and levy - AAR</description>
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