https://www.taxtmi.com/circulars?id=61776 Post sale discounts without dealer obligations relate to the original supply and may be excluded from supplier's value of supply if statutory reduction conditions are met. Conditional post sale incentives given for promotional acts are separate consideration for services by the dealer and subject to GST, with the supplier eligible for input tax credit. Payments by the supplier enabling the dealer to reduce customer price form part of the dealer's value of supply, and credit note situations do not obligate the dealer to reverse ITC if the dealer pays the reduced net value plus original tax in accordance with rules. en-us Fri, 28 Jun 2019 00:00:00 +0530 Mon, 15 Jul 2019 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61776 Post sale discounts without dealer obligations relate to the original supply and may be excluded from supplier's value of supply if statutory reduction conditions are met. Conditional post sale incentives given for promotional acts are separate consideration for services by the dealer and subject to GST, with the supplier eligible for input tax credit. Payments by the supplier enabling the dealer to reduce customer price form part of the dealer's value of supply, and credit note situations do not obligate the dealer to reverse ITC if the dealer pays the reduced net value plus original tax in accordance with rules. Circulars GST - States Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61776