GST not leviable on cash discount/incentive/schemes offered by supplier

In re Rajesh Kumar Gupta of M/s. Mahveer Prasad Mohanlal (GST AAR Madhya Pradesh) Q1. Whether the applicant can avail the Input Tax Credit of the full GST charged on invoice of the supply or a proportionate reversal of the same is required in case of post purchase: – a. Cash discount for early payment of supply invoices(bills) given by the supplier of goods to the applicant without adjustment of GST. b. Incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant. The applicant can avail the Input Tax Credit of the full GST charged on the invo...