Incentives to Car Dealers Not Taxable Under BAS: CESTAT Delhi

Vipul Motors Private Limited Vs Principal Commissioner of CGST & Central Excise (CESTAT Delhi) Incentive & Discounts on target-based milestones from manufacturers not a consideration for services under BAS: CESTAT Delhi The CESTAT, New Delhi in the case of M/s Vipul Motors Pvt. Ltd. v. Principal Commissioner of CGST & Central Excise, Jaipur-I [Final Order No. 50957–50958/2025, dated July 02, 2025] held that incentives/ discounts received by car dealers from manufacturers are not taxable under Business Auxiliary Service, being transactions on a principal-to-principal basis. Facts:...