https://www.taxtmi.com/caselaws?id=387974 The ruling clarified that the distributor could avail input tax credit based on the original invoice value, even if the Principal Company did not reduce the tax liability. The distributor was not required to reverse input tax credit proportionately. Additionally, the ruling determined that the reimbursement of additional discounts by the Principal Company to customers through the distributor constituted consideration flowing from the Principal Company to the distributor for the supply made to customers. The distributor was liable to pay GST on the amount received as reimbursement of discount or rebate from the Principal Company at the applicable rate as per written agreements. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387974 The ruling clarified that the distributor could avail input tax credit based on the original invoice value, even if the Principal Company did not reduce the tax liability. The distributor was not required to reverse input tax credit proportionately. Additionally, the ruling determined that the reimbursement of additional discounts by the Principal Company to customers through the distributor constituted consideration flowing from the Principal Company to the distributor for the supply made to customers. The distributor was liable to pay GST on the amount received as reimbursement of discount or rebate from the Principal Company at the applicable rate as per written agreements. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387974