Whether post-supply discounts or incentives are to be included in the transaction value?
Question 8
Bill
Valuation in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. Whether post-supply discounts or incentives are to be included in the transaction value?
Ans. Yes. Unless the post-supply discount is established as per the agreement and is known at or before the time of supply and specifically linked to relevant invoice.
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Statute, statutory provisions legislati
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