{"id":12235,"date":"2018-06-15T18:40:19","date_gmt":"2018-06-15T13:10:19","guid":{"rendered":""},"modified":"2018-06-15T18:40:19","modified_gmt":"2018-06-15T13:10:19","slug":"amortized-cost-of-free-moulds-and-dies-must-be-included-in-gst-valuation-for-components-made-under-oem-contracts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12235","title":{"rendered":"Amortized Cost of Free Moulds and Dies Must Be Included in GST Valuation for Components Made Under OEM Contracts."},"content":{"rendered":"<p>Amortized Cost of Free Moulds and Dies Must Be Included in GST Valuation for Components Made Under OEM Contracts.<br \/>Circulars<br \/>GST<br \/>GST &#8211; Valuation &#8211; job work &#8211; amortization of cost of moulds and dies etc. &#8211; if the contract between OEM and component manufacturer was for supply of components made by using the moulds\/dies belonging to the component manufacturer, but the same have been supplied by the OEM to the component manufacturer on FOC basis, the amortised cost of such moulds\/dies shall <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=39956\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amortized Cost of Free Moulds and Dies Must Be Included in GST Valuation for Components Made Under OEM Contracts.CircularsGSTGST &#8211; Valuation &#8211; job work &#8211; amortization of cost of moulds and dies etc. &#8211; if the contract between OEM and component manufacturer was for supply of components made by using the moulds\/dies belonging to the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12235\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amortized Cost of Free Moulds and Dies Must Be Included in GST Valuation for Components Made Under OEM Contracts.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12235","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12235"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12235\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}