https://www.taxtmi.com/circulars?id=62212 Where a supplier gives a post-sale discount without imposing further obligations, that discount may be excluded from the supplier's taxable value if subsection (3) of section 15 of the BGST Act is met. If the discount incentivises promotional services by the dealer, it is consideration for services and the dealer must charge GST while the supplier may claim input tax credit. If the supplier pays the dealer to reduce customer prices, that amount is added to the dealer's consideration for determining value of supply. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 21 Aug 2019 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62212 Where a supplier gives a post-sale discount without imposing further obligations, that discount may be excluded from the supplier's taxable value if subsection (3) of section 15 of the BGST Act is met. If the discount incentivises promotional services by the dealer, it is consideration for services and the dealer must charge GST while the supplier may claim input tax credit. If the supplier pays the dealer to reduce customer prices, that amount is added to the dealer's consideration for determining value of supply. Circulars GST - States Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62212