https://www.taxtmi.com/caselaws?id=756124 The AAR, Kerala ruled that differential dealer margin paid by petroleum companies to retail dealers constitutes a taxable service under GST. The margin represents consideration for the dealer's agreement to operate despite low sales volume, falling under Schedule II clause (e) of CGST Act 2017 as "agreeing to refrain from an act." The authority rejected arguments citing GST Circular 29/2019 and Section 15(3) discount provisions, clarifying this is not a discount on petrol/diesel supply but a separate taxable service. The service is classified under tariff code 999793 and attracts 18% GST rate. en-us Wed, 10 Jan 2024 00:00:00 +0530 Wed, 07 May 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756124 The AAR, Kerala ruled that differential dealer margin paid by petroleum companies to retail dealers constitutes a taxable service under GST. The margin represents consideration for the dealer's agreement to operate despite low sales volume, falling under Schedule II clause (e) of CGST Act 2017 as "agreeing to refrain from an act." The authority rejected arguments citing GST Circular 29/2019 and Section 15(3) discount provisions, clarifying this is not a discount on petrol/diesel supply but a separate taxable service. The service is classified under tariff code 999793 and attracts 18% GST rate. Case-Laws GST Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756124