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Goods and Services Tax

GST payable on reimbursement of discount / rebate from principal company

Case Law Details

Case Name
In re M/s. Santhos Distributors (GST AAR Kerala)
Date of Judgement/Order
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Advertisement In re M/s. Santhos Distributors (GST AAR Kerala) It is established from the statement of the applicant that the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given by the supplier through the applicant; which is reimbursed to the applicant is to offer a special reduced price by the distributor / applicant to the customers and hence the amount represent consideration paid by the supplier of goods / principal com...
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