Withdrawal of administrative circular on post sales discount guidance; prior clarifications rescinded to ensure uniform GST application. The State tax administration withdrew, ab initio, its earlier Trade Circular providing clarifications on secondary or post sales discount treatment under GST after receiving numerous representations; the withdrawal was exercised under statutory authority to ensure uniform field implementation and was declared effective from a specified operative date, thereby rescinding the prior administrative guidance.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of administrative circular on post sales discount guidance; prior clarifications rescinded to ensure uniform GST application.
The State tax administration withdrew, ab initio, its earlier Trade Circular providing clarifications on secondary or post sales discount treatment under GST after receiving numerous representations; the withdrawal was exercised under statutory authority to ensure uniform field implementation and was declared effective from a specified operative date, thereby rescinding the prior administrative guidance.
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