{"id":1141,"date":"2016-09-22T16:07:49","date_gmt":"2016-09-22T10:37:49","guid":{"rendered":""},"modified":"2016-09-22T16:07:49","modified_gmt":"2016-09-22T10:37:49","slug":"whether-pre-supply-discounts-allowed-before-or-at-the-time-of-supply-are-includible-in-the-transaction-value","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1141","title":{"rendered":"Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?"},"content":{"rendered":"<p>Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?<br \/>Question 9<br \/>Bill  <br \/>Valuation in GST<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 9. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?<br \/>\nAns. No, provided it is allowed in the course of normal trade practice and has been duly recorded in the invoice.<br \/>\n &#8211;<br \/>Statute, statutory provisions legislation, law, ena<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22290\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?Question 9Bill Valuation in GSTFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 9. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1141\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1141","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1141"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1141\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}