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Legislative Evolution of Section 15(3)(b) of CGST Act, 2017 & Interpretive Uncertainties That Remain

SEO Expert March 26, 2026

The amendment to Section 15(3)(b) removes rigid conditions for post-supply discounts. It simplifies compliance but leaves key interpretational gaps unresolved.

The post Legislative Evolution of Section 15(3)(b) of CGST Act, 2017 & Interpretive Uncertainties That Remain appeared first on TaxGuru.

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