Treatment of sales promotion schemes under GST requires uniform adherence to the issued clarification for consistent application. Clarification directs application of the Central Board's Circular No. 92/11/2019 GST on the treatment of sales promotion schemes under GST as the operative guidance for uniform implementation, and, invoking section 168 of the Tripura GST Act, instructs all subordinate tax officers to follow that clarification to ensure consistent application across the State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Treatment of sales promotion schemes under GST requires uniform adherence to the issued clarification for consistent application.
Clarification directs application of the Central Board's Circular No. 92/11/2019 GST on the treatment of sales promotion schemes under GST as the operative guidance for uniform implementation, and, invoking section 168 of the Tripura GST Act, instructs all subordinate tax officers to follow that clarification to ensure consistent application across the State.
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