Deconstructing CBIC CircularNo. 251/08/2025-GST
A Strategic Analysis of Post-Sale Discounts Under GST Executive Summary The Central Board of Indirect Taxes and Customs (CBIC), through Circular No.251/08/2025-GST dated September 12, 2025, has introduced a landmark clarification onthe Goods and Services Tax (GST) treatment of secondary and post-sale discounts. Thisdirective represents a significant maturation in GST policy, moving away from previouslycontentious […]