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of <h1>Himachal Pradesh GST Circular: Post-Sale Discounts Not Requiring Dealer Action Excluded from Supply Value; Conditions Apply.</h1> The circular addresses the treatment of secondary or post-sales discounts under the Himachal Pradesh GST Act. It clarifies that post-sale discounts not requiring additional dealer actions are excluded from the value of supply. However, discounts tied to dealer activities like promotions are treated as service supplies, requiring GST to be charged. Additional discounts for reduced customer prices are added to the dealer's supply value. Suppliers can issue credit notes for discounts not meeting exclusion criteria but cannot reduce their tax liability. Dealers can retain input tax credit on original tax amounts if they adjust supply values by the discount received. The circular is effective from June 28, 2019.
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