Withdrawal of circular on secondary discounts alters GST guidance; prior circular withdrawn ab initio under statutory authority. The Commissioner withdraws the earlier departmental clarificatory circular on the GST treatment of secondary or post sales discounts, declaring that circular void ab initio under the Commissioner's statutory authority to ensure uniform implementation across field formations; field officers are instructed to note the withdrawal and to report any implementation difficulties to the Commissioner's office.
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Withdrawal of circular on secondary discounts alters GST guidance; prior circular withdrawn ab initio under statutory authority.
The Commissioner withdraws the earlier departmental clarificatory circular on the GST treatment of secondary or post sales discounts, declaring that circular void ab initio under the Commissioner's statutory authority to ensure uniform implementation across field formations; field officers are instructed to note the withdrawal and to report any implementation difficulties to the Commissioner's office.
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