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of <h1>Rajasthan GST Act: Post-Sales Discounts Clarified; Some Discounts Excluded from Supply Value, Others Subject to GST.</h1> The circular addresses the treatment of secondary or post-sales discounts under the Rajasthan Goods and Services Tax Act, 2017. It clarifies that post-sales discounts not requiring additional dealer actions are related to the original supply and excluded from the value of supply. However, discounts requiring dealer activities, like promotional campaigns, are considered separate service transactions, subject to GST. Additional discounts for reduced customer pricing are added to the dealer's supply value. Suppliers can issue credit notes for non-excludable discounts, but cannot reduce original tax liability. Dealers can claim input tax credit without reversing it if they pay the reduced supply value.
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