https://www.taxtmi.com/article/detailed?id=11565 The manufacturer-paid incentive to a reseller under a target-based program is treated as consideration for marketing and technical support services rather than a trade discount, because the reseller is contractually obligated to perform promotional and support tasks and there is no agreement with the distributor. The marketing services were held to have their place of supply at the supplier's location on the basis that goods were made physically available through the manufacturer's distributor network, and therefore the services were not treated as exports; a contrary factual view about ownership and physical availability may change the place-of-supply characterisation. en-us Mon, 03 Jul 2023 09:56:18 +0530 Mon, 03 Jul 2023 09:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11565 The manufacturer-paid incentive to a reseller under a target-based program is treated as consideration for marketing and technical support services rather than a trade discount, because the reseller is contractually obligated to perform promotional and support tasks and there is no agreement with the distributor. The marketing services were held to have their place of supply at the supplier's location on the basis that goods were made physically available through the manufacturer's distributor network, and therefore the services were not treated as exports; a contrary factual view about ownership and physical availability may change the place-of-supply characterisation. Articles Goods and Services Tax - GST Mon, 03 Jul 2023 09:56:18 +0530 https://www.taxtmi.com/article/detailed?id=11565