https://www.taxtmi.com/caselaws?id=444249 The AAR Telangana ruled that goods disposed of as gifts to dealers/customers upon achieving stipulated purchase targets constitute taxable supply. The applicant's obligation to issue gold coins and white goods to dealers achieving business thresholds was deemed a supply transaction with consideration being the monetary value of attaining specified business levels. The ruling established that inducing dealers to reach particular business levels constitutes consideration for goods supplied, making such transactions taxable under GST with valuation determined under Section 15 of GST Act and Rule 30 of CGST Rules. en-us Sat, 30 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444249 The AAR Telangana ruled that goods disposed of as gifts to dealers/customers upon achieving stipulated purchase targets constitute taxable supply. The applicant's obligation to issue gold coins and white goods to dealers achieving business thresholds was deemed a supply transaction with consideration being the monetary value of attaining specified business levels. The ruling established that inducing dealers to reach particular business levels constitutes consideration for goods supplied, making such transactions taxable under GST with valuation determined under Section 15 of GST Act and Rule 30 of CGST Rules. Case-Laws GST Sat, 30 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444249