John Distilleries Pvt. Ltd ., In re
Date: March 15, 2026
Subject Matter
Bank Rebates for Excise Duty Payments Not Liable for GST as they are Money Transactions
Summary
The application is allowed , holding that rebates received from HSBC Bank for excise duty payments made via a corporate card are not liable for GST. The Authority found that these rebates are merely transactions in money and do not constitute a 'supp…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. John Distilleries Pvt. Ltd., (herein after referred to as ‘Applicant) Mysore Road, Pantharapalya, Bengaluru Urban, Karnataka-560039, having GSTIN 29AAACJ4322P1Z9, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read…