{"id":74527,"date":"2025-12-05T08:12:38","date_gmt":"2025-12-05T02:42:38","guid":{"rendered":""},"modified":"2025-12-05T08:12:38","modified_gmt":"2025-12-05T02:42:38","slug":"sales-incentives-as-services-gst-payable-on-tour-packages-valued-via-section-194r-tds-rule-35-applies","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74527","title":{"rendered":"Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 applies"},"content":{"rendered":"<p>Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 applies<br \/>Case-Laws<br \/>GST<br \/>AAR held that non-monetary benefits\/perquisites, including tour packages received by the applicant from a manufacturer for achieving sales targets, constitute a taxable &#8220;supply of services&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94790\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 appliesCase-LawsGSTAAR held that non-monetary benefits\/perquisites, including tour packages received by the applicant from a manufacturer for achieving sales t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74527","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74527"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74527\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}