https://www.taxtmi.com/caselaws?id=363448 Post-supply rate difference paid by a cement manufacturer to dealers as trade discount raised the question whether such payment should form part of the transaction value under section 15 of the GST law. The applicant sought advance ruling on this valuation issue in relation to supplies made to dealers and stockists, but later requested withdrawal of the application before hearing. The AAR therefore dismissed the advance ruling application as withdrawn, without deciding the substantive tax question on transaction value. en-us Fri, 29 Jun 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363448 Post-supply rate difference paid by a cement manufacturer to dealers as trade discount raised the question whether such payment should form part of the transaction value under section 15 of the GST law. The applicant sought advance ruling on this valuation issue in relation to supplies made to dealers and stockists, but later requested withdrawal of the application before hearing. The AAR therefore dismissed the advance ruling application as withdrawn, without deciding the substantive tax question on transaction value. Case-Laws GST Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363448