Articles GST

Clarification on various promotional schemes under GST

Sr. No. Types of Discount Examples Whether considered as Supply Availability of ITC to supplier 1  Free Samples and Gifts Drug samples given to dealers by pharmaceutical companies No. This is not a Supply as ...

Articles GST

Non-Compete Fees not taxable under GST

In a recent judgement given by Kerala High Court in cases pertaining to pre-GST regime relating to transfer of trademark & patent rights by companies registered in the state of Kerala to transferees registe...