Santhos Distributors ., In re

Date: September 16, 2019

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Krishnan, Thyagarajababu
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Subject Matter

GST is applicable on the amount received as reimbursement of discount / rebate from the principal company.

ValuationInput Tax Credit

Summary

The applicant is an authorized distributor of M/s. Castrol India Ltd, Mumbai (Principal Company) for the supply of Castrol brand industrial and automotive lubricants.While the distributor generate invoice to dealers through the software designed by t…

The applicant is an authorized distributor of M/s. Castrol India Ltd, Mumbai (Principal Company) for the supply of Castrol brand industrial and automotive lubricants. There is a written agreement between Principal and the applicant about the distributorship. The Principal Company is controlling and managing the entire marketing activities of their products. The Principal Company’s software i…

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