https://www.taxtmi.com/forum/issue?id=120690 Absorbing GST and reducing the total consideration by the tax amount ordinarily satisfies the commensurate reduction requirement under Section 171, provided the tax or ITC benefit has actually been passed to buyers; regulators will examine timing of supply, contract pricing (inclusive/exclusive), ITC claims, base price changes and whether any post supply tax or ITC benefit was retained by the supplier. en-us Sat, 03 Jan 2026 22:17:52 +0530 Sun, 11 Jan 2026 11:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120690 Absorbing GST and reducing the total consideration by the tax amount ordinarily satisfies the commensurate reduction requirement under Section 171, provided the tax or ITC benefit has actually been passed to buyers; regulators will examine timing of supply, contract pricing (inclusive/exclusive), ITC claims, base price changes and whether any post supply tax or ITC benefit was retained by the supplier. Discussion-Forum GST Sat, 03 Jan 2026 22:17:52 +0530 https://www.taxtmi.com/forum/issue?id=120690