Petroleum Dealer Margins Taxable Under GST as Supply of Service; Discounts Clause Not Applicable; 18% Tax Rate Applied.
Case-Laws
GST
The differential dealer margin provided by the petroleum companies to its retail dealers is considered a taxable supply of service under GST. The amount paid as differential dealer margin is a consideration received for agreeing to the obligation to refrain from an act, which falls under clause (e) of Sl No. 5 of Schedule II of the CGST Act, 2017, and is
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