18% GST on Differential Dealer Margins for Petroleum Products: AAR Kerala

In re P Achuthan Nair & Company (GST AAR Kerala)

The Authority for Advance Ruling (AAR) Kerala has issued a significant decision in the case of P Achuthan Nair & Company regarding the applicability of GST on differential dealer margins provided by petroleum companies. The applicant, a retail dealer of petroleum products and an authorized dealer of HPCL, sought clarification on whether these margins are taxable under GST and, if so, at what rate.

1. Background of the Case

P Achuthan Nair & Company, based in Malappuram, Kerala, requ

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