Karnataka Authority for Advance Ruling 25 October 2018, 24/2018 (a) Whether the amortised cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with rule 27 of CGST Rules.)

THE AUTHORITY ON ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU – 560 009 Advance Ruling No. KAR ADRG 24 / 2018 Dated : 25th October, 2018 Present: Sri. Harish Dharnia, Additional Commissioner of Central Tax, . . . . Member (Central Tax) 2. Dr. Joi Co Ravi Prasad M.P. nt Commissioner of mmercial Taxes . . . .