Skip to content

#GSTCase-146-Taxability of Discounts received by the Applicant from the Principal Company to offer goods to customers at specially reduced prices and Impact of withdrawal of Circular No. 105/2019-GST Dated 28th June 2019 in 37th GST Council Meeting

Case: Santhosh Distributors, In re 110 taxmann.com 496 (AAR – KERALA) 1. Facts: Applicant was an authorized distributor of M/s. Castrol India Ltd. Mumbai (Principal Company) for supply of Castrol brand industrial and automotive lubricants. The process of billing between M/s. Castrol India Ltd. Mumbai, Applicant and its customers was as follows: a) Billing with the use of Software Provided by M/S Castrol India:-Principal…

Part-163-One Pager Snapshot to Cases on Section 61,73, 75 and 129 of CGST Act, 2017

Part-162-One Pager Snapshot to Cases on Section 9, 54, 73 of CGST Act, 2017

Part-161-One Pager Snapshot to Cases on Section 54, 67, 168 of CGST Act, 2017

Part-160-One Pager Snapshot to Cases on Section 9, 16, 56 and 107 of CGST Act, 2017

Part-159-One Pager Snapshot to Cases on Section 50, 74, 140 of CGST Act, 2017

Part-158-One Pager Snapshot to Cases on Section 6, 74, 140 of CGST Act, 2017

Part-157-One Pager Snapshot to Cases on Section 16, 29, 74, 107,125,129 of CGST Act, 2017

Part-156-One Pager Snapshot to Cases on Section 16, 37, 54 of CGST Act, 2017

Part-155-One Pager Snapshot to Cases on Section 16, 54,161 of CGST Act, 2017 and HSN 9986

Part-154-One Pager Snapshot to Cases on Section 73, 75, 129 of CGST Act, 2017