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of <h1>Clarification on GST: Post-Sale Discounts Linked to Dealer Activities Are Taxable Services; Input Tax Credit Conditions Apply.</h1> The circular addresses the treatment of secondary or post-sales discounts under the GST framework. It clarifies that post-sale discounts not requiring further action from dealers are related to the original supply and are excluded from the value of supply. However, if discounts are tied to additional dealer activities, they are considered separate transactions and subject to GST as a service. Discounts offered to dealers to reduce customer prices are included in the dealer's value of supply. Dealers can claim input tax credit for tax paid on post-sale discounts, provided conditions are met. Financial credit notes do not allow suppliers to reduce original tax liability.
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