https://www.taxtmi.com/article/detailed?id=13156 Differential dealer margin paid to induce a dealer to continue operations despite low sales is a consideration for agreeing to refrain from an act and amounts to a supply of service rather than a discount on petroleum. There is a necessary nexus between the agreement and the consideration, Section 15(3) discount provisions do not apply, and the payment is taxable under the GST classification for miscellaneous services at the applicable rate. en-us Fri, 29 Nov 2024 13:29:02 +0530 Fri, 29 Nov 2024 13:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13156 Differential dealer margin paid to induce a dealer to continue operations despite low sales is a consideration for agreeing to refrain from an act and amounts to a supply of service rather than a discount on petroleum. There is a necessary nexus between the agreement and the consideration, Section 15(3) discount provisions do not apply, and the payment is taxable under the GST classification for miscellaneous services at the applicable rate. Articles Goods and Services Tax - GST Fri, 29 Nov 2024 13:29:02 +0530 https://www.taxtmi.com/article/detailed?id=13156