GST on discount received through credit notes – No ruling in absence of sufficient information

In re Shri Kottoor Mathew Jose Mathew, Jose Mathew and Co. (GST AAR Kerala)

1. Is there any further tax liability to the applicant on the discount received through credit notes issued by M/s. Hindustan Unilever Ltd., (First Supplier)?

The provisions governing the value of taxable supply are contained in Section 15 of the CGST Act. The applicant has not produced any details regarding the nature of discount received through credit notes. In the absence of sufficient informat

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