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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Pre-supply discounts not included in GST transaction value if allowed in normal trade practice and recorded in invoice.</h1> Pre-supply discounts allowed in the course of normal trade practice and duly recorded on the invoice are not included in the GST transaction value; exclusion requires that the discount reflect ordinary commercial practice and be evidenced by invoice documentation at the time of supply.

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