P Achuthan Nair & Company ., In re
Date: January 9, 2024
Subject Matter
18% GST on differential dealer margin provided by the petroleum companies to its retail dealers
Summary
In the case under discussion, the primary issue was whether the differential dealer margin provided by petroleum companies to retail dealers is taxable under GST as a supply of service. The applicant argued against the taxability of the differential…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. P Achuthan Nair & Company, 1/233, Changuvetty, Kottakkal P.0, Malappuram, 676503(herein after referred to as the applicant) is a retail dealer of petroleum products in the State of Kerala. The applicant is an authorized retail dealer of HPCL. 2. At the outset it is clarified that the provisions of the Central Go…