Decide the following transactions in the context of GST law: When would a discount be excluded from the value of supply? Will secondary discount issued for goods supplied be reduced in determining the value of supply?

Determination of the value of supply The value of supply shall not include any discount which is given before or at the time of supply if such discount has been duly recorded in the invoice issued in respect of such supply [Section 15(3)(a)]. The value of supply shall also not include any discount issued after the supply if such discount is established in terms of an agreement entered into at or before the time of supply and specifically linked to relevant invoice and 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 supply. [Section 15(3)(b)]. As such GST law does not distinguish between secondary discount and primary discount. In the present case, if the secondary discount is issued after the supply is completed and does not fulfil the conditions laid down under Section 15(3)(b), it shall not be excluded while determining the value of supply. In other words, the value of supply shall not include any discount by way of issuance of credit notes except where it is covered by section 15(3)(b).