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of <h1>Haryana Clarifies GST Rules: Free Samples Not a 'Supply', ITC Allowed for 'Buy One, Get One Free' Promotions.</h1> The circular issued by the Haryana Excise and Taxation Department addresses clarifications on the treatment of sales promotion schemes under GST. It explains that free samples and gifts do not qualify as 'supply' under GST unless specified in Schedule I of the GST Act, and input tax credit (ITC) is not available for these. For 'Buy One, Get One Free' offers, such promotions are considered as a single supply, allowing ITC. Discounts, including volume and secondary discounts, are clarified in terms of their impact on supply value and ITC eligibility, with specific conditions outlined for issuing credit notes. The circular aims to ensure uniform application of GST laws across Haryana.
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