Section 15(3) in Telangana Goods and Services Tax Act, 2017
(3)The value of the supply shall not include any discount which is given-(a)before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and(b)after the supply has been effected, if-(i)such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and(ii)input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
