AAR : Reimbursement of additional/scheme discount offered by distributor under Principal's instructions, taxable

Kerala AAR holds that, additional/scheme discount given as per directions of Principal Company to dealers by the applicant, an authorised distributor of Castrol India Ltd. (Principal Company or Supplier) is to be included in value of supply of applicant to customer, in terms of Section 15 of CGST Act; Observes that, scheme discount provided by applicant is subsequently reimbursed by Principal Company by means of Commercial Credit Notes and applicant has no control either on q...