https://www.taxtmi.com/caselaws?id=439203 The AAAR, Maharashtra ruled that incentives received by an appellant from Intel under the Intel Approved Component Supplier Program do not qualify as trade discounts under Section 15(3)(b)(i) of CGST Act, 2017. The Authority held that no direct agreement existed between the distributor and appellant, and the incentives were not linked to specific invoices. The incentives constitute consideration for marketing and technical support services provided by the appellant. Since the marketing services were performed in India where goods were physically available, the supply does not qualify as export of services under Section 13(3)(a). en-us Tue, 13 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439203 The AAAR, Maharashtra ruled that incentives received by an appellant from Intel under the Intel Approved Component Supplier Program do not qualify as trade discounts under Section 15(3)(b)(i) of CGST Act, 2017. The Authority held that no direct agreement existed between the distributor and appellant, and the incentives were not linked to specific invoices. The incentives constitute consideration for marketing and technical support services provided by the appellant. Since the marketing services were performed in India where goods were physically available, the supply does not qualify as export of services under Section 13(3)(a). Case-Laws GST Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439203