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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Withdrawal of administrative circular: prior GST guidance on post sales discounts withdrawn and to ensure uniformity.</h1> The Board has withdrawn ab initio Circular No. 105/24/2019 GST that gave clarifications on secondary or post sales discounts under GST, invoking its authority to withdraw administrative guidance after receiving numerous representations expressing apprehensions, and has requested issuance of trade notices to publicize the withdrawal.

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