tool amortization reg in excise

value for the supply of goods would be the transaction value u/s 15 supply is between unrelated person and price is the sole consideration for supply. Rule 6 of the central excise valuation rules 2000 particularly treat the raw materials, moulds, dies and jigs provided free of cost by the buyer or at concessional rate as additional consideration. on the same ground we can say it has to included in the transaction value for paying GST.

Sir
Mould, Tool, dies, fixture, jigs all manufactured by us and its sold to our buyers but movement its not happened, all the Tool sales after Die Amortization done , we are paying excise duty to department as per assessable value (not considered basic cost) now its same to be continued in GST laws?