https://www.taxtmi.com/caselaws?id=409947 The appellate authority upheld the ruling of the Authority for Advance Ruling, Kerala, determining that the additional discount reimbursed by the principal company to the distributor is to be added to the consideration payable by customers or dealers. The distributor is liable to pay GST on this additional discount. However, the distributor is not required to reverse the Input Tax Credit related to commercial credit notes issued by the principal company. Additionally, the distributor is liable to pay GST on the amount received as reimbursement of discounts or rebates from the principal company as per their agreement. en-us Mon, 01 Mar 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409947 The appellate authority upheld the ruling of the Authority for Advance Ruling, Kerala, determining that the additional discount reimbursed by the principal company to the distributor is to be added to the consideration payable by customers or dealers. The distributor is liable to pay GST on this additional discount. However, the distributor is not required to reverse the Input Tax Credit related to commercial credit notes issued by the principal company. Additionally, the distributor is liable to pay GST on the amount received as reimbursement of discounts or rebates from the principal company as per their agreement. Case-Laws GST Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409947