Santhosh Distributors ., In re
Date: March 1, 2021
Court: Appellate Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Shyam Raj Prasad, Anand Singh
Subject Matter
GST leviable on amount received as reimbursement of discount or rebate
Summary
1. Whether the discount provided by the M/s Castrol to their dealers through the appellant attracts any tax under GST ? Yes, the additional discount reimbursed by M/s Castrol, is liable to be added to the consideration payable by the customers or dea…
1. This appeal stands filled under section 100(1) of the GST Act, 2017 by M/s. Santhosh Distributors {hereinafter referred to as the appellant}, an authorized distributor of M/S. Castrol India Ltd (Castrol) for the supply of Castrol brand Industrial and automotive lubricants bearing HSN node 2710. Brief facts of the case 2. The appellant preferred an application before the. Advance Ruling Authorit…