Case Law Details
Case Name : In re Kwality Mobikes (P) Ltd. (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Kwality Mobikes (P) Ltd. (GST AAR Karnataka)
a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC?
The Volume Discount received on purchases in the form of credit note without any adjustment of GST is not liable for GST.
b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC?
The Volume Discount received on Retail (on sales) in the form of credit note without any adjustment of GST is not liable for GST.
c) Whether the Company has to issue taxable invoice to this effect?
Since the amount recei...
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