Sales promotion schemes under GST: clarifies taxability, valuation rules and input tax credit treatment for samples, offers and discounts. Free samples and gifts supplied without consideration are not treated as supply and do not attract GST unless covered by Schedule I; input tax credit is disallowed for inputs, input services and capital goods used for such free distributions unless the activity falls within Schedule I. Buy-one-get-one offers are treated as supplying multiple goods for one price, with taxability determined by whether the transaction is a composite or mixed supply and input tax credit available. Invoice-disclosed and pre-established volume discounts that meet valuation conditions are excluded from taxable value and permit input tax credit claims. Secondary post-supply discounts do not qualify for exclusion from value and credit notes may be issued commercially.