Valuation - this additional discount reimbursed by the supplier ...
Case Laws GST
November 5, 2019
Valuation - this additional discount reimbursed by the supplier of goods / principal company to the distributor / applicant is liable to be added to the consideration payable by the customer to the distributor / applicant to arrive at the value of supply under Section 15 of the CGST / SGST Act at the hands of the distributor / applicant.
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