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=24400 Pre-supply discounts granted before or at the time of supply are not included in the transaction value provided the discount is allowed in the course of normal trade practice and is duly recorded in the invoice, thereby permitting the discount to reduce the taxable transaction value. en-us Mon, 03 Apr 2017 14:59:12 +0530 Mon, 03 Apr 2017 14:59:12 +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=24400 Pre-supply discounts granted before or at the time of supply are not included in the transaction value provided the discount is allowed in the course of normal trade practice and is duly recorded in the invoice, thereby permitting the discount to reduce the taxable transaction value. Act-Rules Bills Mon, 03 Apr 2017 14:59:12 +0530 https://www.taxtmi.com/acts?id=24400