Distributers are liable to pay GST on Additional Discount Reimbursed: AAR

The  Kerala Authority for Advance Ruling (AAR)  ruled that Distributors are liable to pay  GST  and also eligible to avail  Input Tax Credit ( ITC ) . The applicant is an authorized distributor of Castrol India Ltd, Mumbai (Principal Company) for the supply of Castrol brand industrial and automotive lubricants. There is a written agreement between the Principal and the app…