Silver Value in Old Batteries to Naval Formations is Taxable for GST; Section 15(1) Inapplicable, Section 9(3) Applies.

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....The AAR held that the value of silver supplied free of cost by the Naval formations in the form of old batteries is to be included in the taxable value adopted by the applicant on the batteries manufactured and supplied to the Naval formations for the purpose of payment of GST. The provisions of Section 15(1) of the CGST Act, 2017 to adopt the transaction value are not applicable. The supply of old used batteries by the Naval formations attracts GST liability u/s 9(3) of the CGST Act or Section 5(3) of the IGST Act. The circular and advance rulings relied upon by the applicant were distinguished as inapplicable.....