Secondary or post-sales GST discounts clarified through departmental circulation for officer awareness and compliance. Clarifications on secondary or post-sales discounts under GST were circulated through a forwarding letter enclosing the central circular on the subject. The communication states that the circular addresses various issues relating to such discounts and requests that subordinate officers be informed and compliance ensured. The letter is administrative in nature and transmits the GST clarification for departmental implementation without creating any independent rule or adjudicatory determination.