GST ON QTY DISCOUNT

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GST ON QTY DISCOUNT APPLICABLE OR NOT
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Refer the following two circulars for more clarity:

https://cbic-gst.gov.in/pdf/circular-cgst-92.pdf

https://cbic-gst.gov.in/pdf/circular-cgst-105.pdf

Under the consumer laws the MRP is inclusive of GST, so whenever a discount is offered, it is on MRP, hence it is illegal to charge the GST, on the discounted price.

pl make some examples


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