https://www.taxtmi.com/caselaws?id=782887 The AAR held that non-monetary benefits/perquisites (such as gifts and tour packages) received by the applicant from the manufacturer for achieving sales targets constitute "supply" of services in the course or furtherance of business under GST. The applicant is supplying sales promotion/business support services to the manufacturer, who is the recipient, and must therefore raise a tax invoice and discharge GST on such consideration. For valuation, the value of the supply is to be taken as the value of the benefits as determined by the manufacturer and reflected in the TDS certificate issued under section 194R of the Income-tax Act. The applicant may issue tax-inclusive invoices in terms of rule 35. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 04 Dec 2025 18:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782887 The AAR held that non-monetary benefits/perquisites (such as gifts and tour packages) received by the applicant from the manufacturer for achieving sales targets constitute "supply" of services in the course or furtherance of business under GST. The applicant is supplying sales promotion/business support services to the manufacturer, who is the recipient, and must therefore raise a tax invoice and discharge GST on such consideration. For valuation, the value of the supply is to be taken as the value of the benefits as determined by the manufacturer and reflected in the TDS certificate issued under section 194R of the Income-tax Act. The applicant may issue tax-inclusive invoices in terms of rule 35. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782887