Case Law Details
In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra)
Incentives received for market services within India cannot be considered as trade discount nor export service
The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian reseller of the products for providing marketing services within India for increasing the business of foreign company cannot be considered as trade discount nor it is an export service.
Facts:
M/s MEK Peripherals India Pvt Ltd. (“the Applicant”) is a reseller of Intel products imported from the various distributors of Intel Inside US LLC (“IIUL”) and further sell to various retailers.
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