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of <h1>Clarification on Secondary Discounts Under Andhra Pradesh GST Act: Dealer Actions Affect Tax Treatment and Supply Value.</h1> The circular clarifies the treatment of secondary or post-sales discounts under the Andhra Pradesh Goods and Services Tax Act, 2017. It distinguishes between discounts given without obligations and those requiring dealer actions like promotional activities. If no dealer action is required, the discount is not included in the supply value. If dealer actions are involved, the discount is considered a service, and GST applies. Discounts given to reduce customer prices are added to the supply value. Dealers receiving financial credit notes for discounts are not required to reverse input tax credit, provided they adjust the supply value accordingly. Field officers are instructed to disseminate this information.
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