Post sale discount under GST

Sunny Verma (Chartered Accountant) (73 Points)

22 December 2022  
what about the taxability of discount received after sale which is agreed upon by seller and buyer before sale. for example, scheme discount, target discount or incentive for selling a certain quantity of product. is it taxable or exempt u/s 15(3)?? if it is not taxable then is there any ruling regarding this to save the taxpayer??