Input Tax Credit — The applicant is an authorized distributor for the supply of Castrol brand industrial and automotive lubricants. There is a written agreement between Principal and the applicant about the distributorship. The Principal Company is controlling and managing the entire marketing activities of their products. The Applicant sought advance ruling in respect of additional discount reimbursed by the supplier of goods/principal Company to the distributor/applicant. The authority held that additional discount reimbursed by the supplier of goods / principal company to the distributor / applicant is liable to be added to the consideration payable by the customer to the distributor/applicant to arrive at the value of supply under Section 15 of the CGST/SGST Act at the hands of the distributor /applicant. — Santhosh Distributors, In Re… [2019] 16 TAXLOK.COM 186 (AAR-Kerala)