Begin typing your search above and press return to search.
![Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order] Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/500x300_2112131-gst-invoice-non-monetary-perquisites-tds-aar-taxscan.webp)
Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has held that non-monetary perquisites such as free gifts, compliments and tour packages received...


![Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order] Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/250x150_2112127-non-monetary-benefits-free-gifts-tour-packages-dealer-principal-constitute-supply-gst-aar-taxscan.webp)



![18% GST Payable on Interactive Flat Panel with Android: AAR [Read Order] 18% GST Payable on Interactive Flat Panel with Android: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/WhatsApp-Image-2022-01-26-at-3.04.10-PM.jpeg)
![18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order] 18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Unburnt-or-Half-Burnt-coal-and-Dust-AAR-Taxscan.jpeg)
![Power Bank is classifiable as Accumulator not as Static Converter: AAR [Read Order] Power Bank is classifiable as Accumulator not as Static Converter: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/01/Power-Banks-Taxscan.jpg)
![GST applicable on Works Contract for Constructing Civil Structure for Govt Entity: AAR [Read Order] GST applicable on Works Contract for Constructing Civil Structure for Govt Entity: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Works-Contracts-GST-Taxscan.jpg)
![Quit Rent/ Lease Rent paid to Govt for Agricultural Purpose exempted from GST: AAR [Read Order] Quit Rent/ Lease Rent paid to Govt for Agricultural Purpose exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Lease-Rent.jpg)

![Landowner shall pay GST on Supply of Developmental Rights to Developer: AAR [Read Order] Landowner shall pay GST on Supply of Developmental Rights to Developer: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/TAX23.jpg)