cash discount whether gst applicable
Query (Issue) Started By: – satbir singhwahi Dated:- 9-9-2017 Last Reply Date:- 11-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir
On realisation of sales, cash discount is given to customers. Whether GST is applicable on discount as expence.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 15 (2) of CGST Act, 2017 "
The value of the supply shall not include any discount which is given
(a) before or at
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