Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?

Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value? https://www.taxtmi.com/acts?id=22290 Pre-supply discounts allowed in the course of normal trade practice and duly recorded on the invoice are not included in the GST transaction value; exclusion requires that the discount reflect ordinary commercial practice and be evidenced by invoice documentation at the time of supply. en-us Thu, 22 Sep 2016 16:07:49 +0530 Thu, 22 Sep 2016 16:07:49 +0530 TaxTMI RSS Generator Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value? https://www.taxtmi.com/acts?id=22290 Pre-supply discounts allowed in the course of normal trade practice and duly recorded on the invoice are not included in the GST transaction value; exclusion requires that the discount reflect ordinary commercial practice and be evidenced by invoice documentation at the time of supply. Act-Rules Bills Thu, 22 Sep 2016 16:07:49 +0530 https://www.taxtmi.com/acts?id=22290