AAR: Freight and insurance charges includible in value of supply of power-packs, however commission/installation independent

AAR holds that freight and insurance charges shall form part of value of supply of power packs where the Purchase Order (PO) stipulating terms of conditions state that mode of delivery is by road on freight pre-paid door-delivery basis; Infers that, applicant has to transport the goods and deliver the power packs to recipient and amount charged by applicant is part of value of goods supplied in terms of Section 15 of CGST Act; Nonetheless explains that even if these serv...