Supply Valuation of Superior Kerosene Oil Must Include Pre-Delivery Charges per GST Guidelines in West Bengal.

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Full Text of the Document

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....Valuation of supply - supply of Superior Kerosene Oil (SKO) made by the applicant to MR Dealers (ration dealers) in terms of the license granted by the Director of Consumer Goods, Government of West Bengal - in respect of supply of goods, any amount charged for anything done by the supplier at the time of, or before delivery of goods shall be a part of the value of supply. - AAR....