Breif Issue :

Issues Involved:

• Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?

Fact of the Case:

• Applicant is in supply of goods & service are basically a job worker & proposing to undertake a job work activity for M/s Woodward India Pvt Ltd based on the purchase order.
• Purchase order divided in two parts first is Type ‘a’ in which all the components required for assembly and integration of converters will be imported and stocked by WIPL at its registered warehouse in Bangalore.
• In Type ‘b’ WIPL would import critical components from their overseas entities upon payment of applicable custom duties and supplied to applicant on need basis on free of cost basis for undertaking the job work activity under the cover of a job work challan