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ITC can be availed on full GST charged on undiscounted supply invoice of goods/services issued by supplier

August 3, 2019[2019] 108 taxmann.com 65 (AAAR - TAMILNADU)
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GST: Where a post-purchase discount is extended by supplier of goods or services to appellant MRF Ltd. on account of their registering in interactive automated data exchange arrangement setup by C2FO India LLP, appellant is entitled to avail ITC of full GST charged on undiscounted supply invoice of goods/services by their suppliers

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