Post-Sale Discounts allowed u/s 15(3) of GST Act: Bombay HC in Interim Relief to Hindustan Coca-Cola

The Bombay High Court granted interim relief to Hindustan Coca-Cola, allowing post-sale discounts under Section [likely 15(3)(a)] of the GST Act. The court's interim order suggests a favorable view on the admissibility of post-sale discounts for GST purposes. This provides temporary relief to the company regarding its GST obligations related to these discounts. The final outcome of the case will have implications for how post-sale discounts are treated under the GST regime.