GST on amortized value of tool received on FOC basis from customer

In re Lear Automotive India Private Limited (GST AAR Maharashtra) Whether amortized value of the tool received on Free of Cost (FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer? FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application has been filed under section 97 of the Central Goods and Services Tax Act, the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and t”] by Lear Automotive India Private Limited, the applic...