https://www.taxtmi.com/forum/issue?id=121083 GST valuation and trade discount treatment are considered where a restaurant supplier pays referral fees attracting GST while supplying food and beverages at a lower rate. The issue is whether 20 may be treated as a trade discount under section 15(3) of the CGST Act, so that GST is determined on 80 rather than the full supply value, having regard to contractual terms and applicable CBIC guidance. en-us Mon, 24 Aug 2026 15:11:49 +0530 Mon, 24 Aug 2026 15:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121083 GST valuation and trade discount treatment are considered where a restaurant supplier pays referral fees attracting GST while supplying food and beverages at a lower rate. The issue is whether 20 may be treated as a trade discount under section 15(3) of the CGST Act, so that GST is determined on 80 rather than the full supply value, having regard to contractual terms and applicable CBIC guidance. Discussion-Forum GST Mon, 24 Aug 2026 15:11:49 +0530 https://www.taxtmi.com/forum/issue?id=121083