https://www.taxtmi.com/forum/issue?id=119997 Performance linked gifts to dealers or sub dealers are taxable as a supply for consideration under GST, must be valued at fair market value, invoiced as taxable supplies, and disclosed in returns; input tax credit is available where treated as taxable incentives, while truly gratuitous gifts or specified exceptions may require ITC reversal and different treatment. en-us Sun, 11 May 2025 14:35:06 +0530 Fri, 16 May 2025 06:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119997 Performance linked gifts to dealers or sub dealers are taxable as a supply for consideration under GST, must be valued at fair market value, invoiced as taxable supplies, and disclosed in returns; input tax credit is available where treated as taxable incentives, while truly gratuitous gifts or specified exceptions may require ITC reversal and different treatment. Discussion-Forum GST Sun, 11 May 2025 14:35:06 +0530 https://www.taxtmi.com/forum/issue?id=119997