Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 applies
Case-Laws
GST
AAR held that non-monetary benefits/perquisites, including tour packages received by the applicant from a manufacturer for achieving sales targets, constitute a taxable “supply of services” in the course or furtherance of business. No exemption under Notification No. 12/2017-Central Tax (Rate) applies. The applicant is the supplier of sales promotion/business support ser
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