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of <h1>Assam Govt Circular Clarifies GST Treatment: Free Samples Not Supply, 'BOGO' Offers Allow ITC, Discounts Must Meet Criteria.</h1> The circular from the Government of Assam clarifies the treatment of sales promotion schemes under GST. It addresses issues such as free samples and gifts, stating that these do not qualify as 'supply' under GST unless specified in Schedule I, and input tax credit (ITC) is not available for them. For 'Buy One, Get One Free' offers, it clarifies that these are not free supplies but combined supplies, allowing ITC. Discounts, including volume discounts, are excluded from the supply value if they meet certain criteria, allowing ITC. Secondary discounts, not known at supply time, cannot be excluded from the supply value. The circular is effective from March 7, 2019.
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