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Incentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount
Case Law Details
- Case Name
- In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra)
Incentives received for market services within India cannot be considered as trade discount nor export service
The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian reseller of the products for providing marketing services within India for increasing the business of foreign company cannot be considered as trade discount nor it is an export service.
Facts:
M/s MEK Peripherals India Pvt Ltd. (“the Appl...



