https://www.taxtmi.com/caselaws?id=370921 The ruling authority determined that passing on bonuses to customers by the Del Creder Agent (DCA) does not constitute a separate supply but is part of the original supply between the principal and customer. The DCA acts as a pure agent, and any amount retained for early payments is considered a supply to the principal. As the customer is the recipient of goods, the DCA is not entitled to claim input tax credit on amounts passed on by the customer. Therefore, the ruling concluded that the additional bonus passed on by the DCA to customers is not considered a supply under the GST Act. en-us Sat, 13 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370921 The ruling authority determined that passing on bonuses to customers by the Del Creder Agent (DCA) does not constitute a separate supply but is part of the original supply between the principal and customer. The DCA acts as a pure agent, and any amount retained for early payments is considered a supply to the principal. As the customer is the recipient of goods, the DCA is not entitled to claim input tax credit on amounts passed on by the customer. Therefore, the ruling concluded that the additional bonus passed on by the DCA to customers is not considered a supply under the GST Act. Case-Laws GST Sat, 13 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370921