https://www.taxtmi.com/article/detailed?id=14619 Discounts paid by manufacturers to retailers are prima facie not consideration for services rendered by the retailer, and demands for GST on such discounts cannot be sustained without proper analysis; the Delhi High Court stayed the assessment demanding tax and penalties. Taxation under the CGST Act applies to supplies for consideration and transaction value under Section 15 governs valuation, so only actual consideration is taxable unless valuation rules or a subsidy linkage require inclusion. en-us Tue, 10 Jun 2025 08:43:51 +0530 Tue, 10 Jun 2025 08:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14619 Discounts paid by manufacturers to retailers are prima facie not consideration for services rendered by the retailer, and demands for GST on such discounts cannot be sustained without proper analysis; the Delhi High Court stayed the assessment demanding tax and penalties. Taxation under the CGST Act applies to supplies for consideration and transaction value under Section 15 governs valuation, so only actual consideration is taxable unless valuation rules or a subsidy linkage require inclusion. Articles Goods and Services Tax - GST Tue, 10 Jun 2025 08:43:51 +0530 https://www.taxtmi.com/article/detailed?id=14619