AAAR Remands GST Case After Finding Contradictory Facts in Dealer Incentive Case

In re Karthik & Co. (GST AAAR Tamilnadu) The appeal before the GST Appellate Authority for Advance Ruling Tamil Nadu arose from an Advance Ruling issued by the Authority for Advance Ruling (AAR), Tamil Nadu, concerning the GST treatment of non-monetary benefits received by a registered dealer engaged in wholesale and retail sale of paints. The appellant operates on a principal-to-principal basis with manufacturers and receives both monetary discounts and non-monetary incentives such as gifts, travel packages, and entertainment tickets under dealer schemes. These non-monetary benefits are s...