Orient Cement Limited ., In re
Date: August 23, 2023
Subject Matter
Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply
Summary
The ruling describes the applicant's sales promotional schemes, specifically the "Dealer White Goods Scheme" and the "Monthly/Quarterly Quantity Discount Scheme." Under these schemes, the applicant offers incentives such as go…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Orient Cement Limited, Village Itaga, Malkhed Road, Taluka Chittapur, Kalaburagi-585292 (hereinafter referred to as ‘The applicant’), having GSTIN 29AABCO5420A1ZX have filed an application for Advance Ruling und…