https://www.taxtmi.com/forum/issue?id=114931 Registration services for RTO filing are a statutory function and are not taxable when the dealer only collects and remits the exact government fee; dealers must not charge more than the statutory fee. Incentives, discounts and subsidies from manufacturers require case specific analysis: discounts reflected by credit notes may reduce taxable value if GST is adjusted and the distributor reverses input tax credit, while subsidies directly linked to price may be treated as taxable under the valuation provision. en-us Wed, 01 May 2019 14:04:16 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114931 Registration services for RTO filing are a statutory function and are not taxable when the dealer only collects and remits the exact government fee; dealers must not charge more than the statutory fee. Incentives, discounts and subsidies from manufacturers require case specific analysis: discounts reflected by credit notes may reduce taxable value if GST is adjusted and the distributor reverses input tax credit, while subsidies directly linked to price may be treated as taxable under the valuation provision. Discussion-Forum Service Tax Wed, 01 May 2019 14:04:16 +0530 https://www.taxtmi.com/forum/issue?id=114931