GST payable on amortised cost of tools which are re-supplied back for free

In re Nash Industries (I) Pvt Ltd. (GST AAR Karnataka) 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 amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the CGST / SGST / IGST Act 2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GO...