AAAR, Value of Free Silver Includible in Battery Taxable Value for GST: Case of High Energy Batteries (India) Ltd, AAAR Tamil Nadu Ruling Dated 25th April 2025. The appellant authority has upheld AAR ruling stating that the value of silver supplied free of cost by Naval formations to must be included in the taxable value of the batteries manufactured and supplied back to the Naval formations for the purpose of GST. (AAAR Tamil Nadu Ruling Dated 25/04/2025)