AAR : Additional discount passed from DCA to customer in nature of 'pure-agent', not 'supply'

Nov 26,2018

Rajasthan AAR holds the transaction between Del Crede Agent (DCA/ Applicant) and the customer for passing on specified bonus is nothing but additional discount for making early payment by the customer and is not in the nature of a ‘supply’ in accordance with GST Act, 2017; Notes that the specified bonus relates to DCA passing on bonus to the customer as per rate allowed by the principal when DCA makes immediate payment to principal against supplies and customer also makes...


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