Orient Cement Limited ., In re
Date: September 29, 2023
Subject Matter
Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply
Summary
The applicant is transferring goods as incentives to its dealers for achieving sales targets. The goods include Gold Coins or White Goods. The applicant argues that this transaction is neither a gift nor a supply of goods. They claim that it falls ou…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA M/s. Orient Cement Limited, 5-9-22/57/D, 3rd Floor, GP Birla Centre, Adarsh Nagar, Hyderabad, Telangana-500063 (36AABCO5420A1Z2) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules.. 2. At the outset, it is made clear that the provisions of both the CGST Act and the…