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.

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