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of <h1>GST Update: Free Samples Not 'Supply' Unless in Schedule I; ITC Rules for Promotions and Discounts Clarified.</h1> The circular addresses clarifications on the treatment of sales promotion schemes under GST. It clarifies that free samples and gifts are not considered a 'supply' under GST unless specified in Schedule I, and suppliers cannot claim Input Tax Credit (ITC) for them. For 'Buy One, Get One Free' offers, it is treated as a composite or mixed supply, allowing ITC. Discounts, including 'Buy more, save more' schemes, are excluded from the supply value if they meet specific conditions, allowing ITC. Secondary discounts, issued post-supply, do not affect the supply value and ITC remains unaffected. The circular urges dissemination of this information.
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