GST Applicable on Sales Incentive received on completion of sales target: AAAR:

GST Applicable on Sales Incentive received on completion of sales target: AAAR Appellate Authority for Advance Ruling, Maharashtra in the matter of MEK Peripherals India (P.) Ltd. has ruled out that the Incentive received from the manufacturer for the promotion of the sale of products purchased through distributors is not a trade discount and cannot be excluded from the taxable value. Thus, the same would come under the purview of GST. Additionally, they ruled out that Marketing services provided for foreign manufacturers in respect of goods made available in India will not be treated as an export of service. For Official Ruling Download PDF Given Below: