Gst on vehicle received as incentive

XYZ is Manufacturer and ABC is a one of the largest retailer of XYZ's products.

XYZ offered a vehicle to ABC as Sales Incentive.

ABC got the vehicle from PQR who is a vehicle dealer with GST invoice in the name of ABC.

XYZ made payment to the PQR on behalf of ABC.

ABC Accounted these transaction as

Vehicle A/c Dr.
          To Incentive

will this incentive form part of supply in the hand of ABC?