Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?

Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?
Question 8
Bill
Valuation in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?
Ans. No, provided it is allowed in the course of normal trade practice and has been duly recorded in the invoice.
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Statute, statutory provisions legislation, law, enactment, Ac

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