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GST revamp: Goods and services tax not applicable on these post-sale discounts; here is what experts say

Sumitra September 14, 2025
The Central Board of Indirect Taxes and Customs provides clarity on Goods and Services Tax. GST will not apply to post-sale discounts offered by manufacturers to dealers for competitive pricing. However, GST applies if discounts link to specific promotional services by dealers. This clarification addresses representations on secondary discounts under GST.

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