Subject
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
Content
Representations have been received seeking clarifications in respect of tax treatment in cases of secondary discounts or post-sale discount. 2. The matter has been examined. In order to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under sub-section (1) of section 168 of the Central Goods and Services Tax Act, 2017 (h…