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<h1>Post-sale discounts: inclusion in taxable consideration depends on whether discount induces dealer's supply to the end customer.</h1> Where suppliers issue financial or commercial credit notes without reducing the original transaction value, recipients need not reverse Input Tax Credit; post-sale discounts that merely lower a dealer's sale price in independent principal-to-principal transactions are not consideration for inducement, whereas discounts linked to an agreement to supply to end customers at a reduced price must be included in overall consideration as inducement. GST applies when dealers render distinct promotional or other services under a contract specifying such services and consideration.
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