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    <title>Incentive Received from retail Sale of Liquor</title>
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    <description>Post sale discounts, turnover/target incentives or similar payments credited to a retail liquor dealer for purchases of non GST/exempt liquor are not taxable under GST where the dealer can demonstrate they are bona fide post sale discounts and there is no supply of goods or services by the dealer; routing of payments through marketing agencies or absence of TDS does not alone create GST liability, although tax authorities may challenge the treatment.</description>
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      <description>Post sale discounts, turnover/target incentives or similar payments credited to a retail liquor dealer for purchases of non GST/exempt liquor are not taxable under GST where the dealer can demonstrate they are bona fide post sale discounts and there is no supply of goods or services by the dealer; routing of payments through marketing agencies or absence of TDS does not alone create GST liability, although tax authorities may challenge the treatment.</description>
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