Secondary or post-sales discounts: treat per central GST clarification; state officers instructed to apply uniform guidance. The State directs that the GST treatment of secondary or post-sales discounts shall follow the Central Board of Indirect Taxes & Customs' clarification (Circular No. 105/24/2019 GST), and, under section 168 of the Tripura SGST Act, instructs all State tax officers to apply that clarification to ensure uniform implementation.