M/S SANTHOSH DISTRIBUTORS [2021 (7) TMI 789 (AAAR, KERALA)
M/S SANTHOSH DISTRIBUTORS [2021 (7) TMI 789 (AAAR, KERALA)] :
Background: Santhosh Distributors, an authorized distributor of Castrol India Ltd., supplied goods to dealers at prices pre-fixed by Castrol’s billing software. Castrol India Ltd. reimbursed Santhosh Distributors for discounts provided to dealers through commercial credit notes. A dispute arose regarding whether GST should be levied on these reimbursement amounts. Points of Dispute: The main issue was whether the reimbursement of discounts provided by Castrol India Ltd. to Santhosh Distributors should attract GST. Submissions...
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