https://www.taxtmi.com/caselaws?id=421678 AAR Maharashtra ruled that incentives received by applicant from Intel Inside US LLC under Intel Approved Component Supplier Program cannot be considered trade discount under Section 15(3) GST Act, as no direct supply relationship exists between parties - applicant purchases from distributors, not Intel. The incentives constitute consideration for marketing services provided by applicant to promote Intel products in India. Since marketing services are performed in India where goods are physically available through distributors, the supply does not qualify as export of services under Section 13(3)(a). en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421678 AAR Maharashtra ruled that incentives received by applicant from Intel Inside US LLC under Intel Approved Component Supplier Program cannot be considered trade discount under Section 15(3) GST Act, as no direct supply relationship exists between parties - applicant purchases from distributors, not Intel. The incentives constitute consideration for marketing services provided by applicant to promote Intel products in India. Since marketing services are performed in India where goods are physically available through distributors, the supply does not qualify as export of services under Section 13(3)(a). Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421678