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of <h1>Jharkhand Clarifies GST: Free Samples Not Supply, ITC on 'Buy One, Get One Free,' Discounts Excluded from Supply Value.</h1> The Government of Jharkhand issued a circular clarifying the GST treatment of various sales promotion schemes. Free samples and gifts are not considered 'supply' under GST if provided without consideration, and input tax credit (ITC) is not available for such distributions unless they fall under Schedule I of the Act. 'Buy One, Get One Free' offers are treated as a single supply for pricing, with ITC available. Discounts, including 'Buy more, save more' and volume discounts, are excluded from supply value if conditions are met, with ITC available. Secondary discounts, unknown at supply time, do not affect supply value, and ITC remains unaffected.
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