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of <h1>Rajasthan Clarifies GST: Free Samples Not a 'Supply', ITC Rules for Discounts and 'Buy One, Get One Free' Offers.</h1> The circular from the Government of Rajasthan's Commercial Tax Department addresses 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 of the Act, and ITC is not available for such distributions. For 'Buy One, Get One Free' offers, these are treated as a single supply for tax purposes, allowing ITC. Discounts, including volume discounts, can reduce the taxable value if conditions in Section 15(3) are met, with ITC available. Secondary discounts, known post-supply, do not affect the supply value or ITC availability.
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