COMMERCIAL CREDIT NOTES IN GST- IS IT A SERVICE RENDERED BY THE RECIPIENT?

This video discusses -

1. The "3 Transactions" for which Credit Notes can be passed under GST.
2. The "Triple Test" for issuing a GST Credit note for Discount.
3. Example of a "Commercial Credit Note" Transaction under GST.
4. What to do for accumulated ITC due to Issuance of Commercial CNs.
5. Would there be a requirement of "reversal of ITC" by the recipient of a Commercial Credit Note.
6. Can in any way the commercial credit note be considered as a "Consideration for Service" rendered by the recipient.