Supplier Discounts Must be Included in Total Consideration u/s 15 of CGST/SGST Act for Accurate Value of Supply.

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Full Text of the Document

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....Valuation - this additional discount reimbursed by the supplier of goods / principal company to the distributor / applicant is liable to be added to the consideration payable by the customer to the distributor / applicant to arrive at the value of supply under Section 15 of the CGST / SGST Act at the hands of the distributor / applicant.....