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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

New Circular Clarifies GST Treatment for Sales Promotions, Discounts, Offers, and Incentives to Ensure Compliance.


New Circular Clarifies GST Treatment for Sales Promotions, Discounts, Offers, and Incentives to Ensure Compliance.

March 7, 2019

Circulars     GST

Various doubts related to treatment of sales promotion scheme under GST clarified

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You may also like:

  1. Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.

  2. Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 - doubts related to treatment of secondary or post-sales discounts under GST.

  3. The appellant, a vehicle dealer, purchases vehicles from manufacturers like Maruti Suzuki and Renault, and subsequently sells them to customers. The discount/incentive...

  4. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

  5. Levy of GST on issuance of credit note as “cash discount” - Since the amount received in the form of credit note is actually a discount and not a supply by the applicant...

  6. The appellant was held not liable to pay service tax on discounts and incentives received from the manufacturer, as these related to sale and purchase of goods (cars,...

  7. A recent circular addressed the taxability of loans between related parties or affiliates. The circular clarifies that providing loans between related parties...

  8. Levy of service tax - receipt of incentive / discounts - the activity undertaken by the appellant is for the sale and purchase of the vehicle and the incentives are in...

  9. Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of...

  10. BAS - Commission on Promotion and Marketing – incentives were received in respect of all the models as quantity discounts or prompt payment discounts in respect of...

  11. Valuation u/s 15(3) - Validity of GST on volume discount - Petitioner submited that, GST is levied and paid on the entire invoice amount, which includes volume discount....

  12. The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa...

  13. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

  14. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...

  15. Trade Discount or not - Incentive received - Since some amount, in the form of incentives, is flowing from IIUL to the applicant, in the absence of supply of goods...

 

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