Can Post-Supply Trade Discounts Reduce GST Transaction Value? Allahabad HC to Examine Oppo Mobile’s Plea - Taxscan

The Allahabad High Court is set to examine the validity and taxability of post-supply trade discounts under the Goods and Services Tax (GST) regime. Oppo Mobile India Private Limited, the Indian subsidiary of the Chinese electronics manufacturer OPPO, filed a writ petition challenging the validity of Section 15(3)(b) of the Central Goods and Services Tax (CGST) Act, 2017. Section 15(3) of the CGST…