GST Valuation: Exclude OEM-Provided Moulds and Dies from Component Manufacturer's Supply Value in Job Work.

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Full Text of the Document

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....GST - Valuation - job work - amortization of cost of moulds and dies etc. - while calculating the value of the supply made by the component manufacturer, the value of moulds and dies provided by the OEM to the component manufacturer on FOC basis shall not be added to the value of such supply....