https://www.taxtmi.com/forum/issue?id=119490 Whether invoices raised for supplier-paid rebates constitute a supply under GST when no additional goods or services are rendered. Revenue views the rebate receipts as monetary reimbursements excluded from the definition of service and not supplies under section 7, and criticises failure to include such subsidies in the value under section 15. Respondents emphasise the department's burden to prove the rebate is a price-linked subsidy and note that an invoice asserting outward supply, if accepted, requires specific evidence to be displaced; outcome turns on factual matrix about rebate mechanism and supplier instructions. en-us Thu, 26 Dec 2024 12:26:39 +0530 Thu, 23 Jan 2025 14:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119490 Whether invoices raised for supplier-paid rebates constitute a supply under GST when no additional goods or services are rendered. Revenue views the rebate receipts as monetary reimbursements excluded from the definition of service and not supplies under section 7, and criticises failure to include such subsidies in the value under section 15. Respondents emphasise the department's burden to prove the rebate is a price-linked subsidy and note that an invoice asserting outward supply, if accepted, requires specific evidence to be displaced; outcome turns on factual matrix about rebate mechanism and supplier instructions. Discussion-Forum GST Thu, 26 Dec 2024 12:26:39 +0530 https://www.taxtmi.com/forum/issue?id=119490