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of <h1>Manipur Govt Clarifies GST Rules: Free Samples, Gifts Not Supply; ITC Available for 'Buy One, Get One Free' Offers.</h1> The circular from the Government of Manipur addresses the tax treatment of sales promotion schemes under GST. It clarifies that free samples and gifts are not considered 'supply' under GST unless specified in Schedule I of the Act, and input tax credit (ITC) is not available for these. In 'Buy One, Get One Free' offers, the supply is considered as two items for one price, with ITC available. Discounts, including volume discounts, are excluded from the supply value if criteria under Section 15(3) are met, allowing ITC. Secondary discounts, not known at supply time, do not affect supply value or ITC availability.
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