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of <h1>Chhattisgarh Circular: GST Rules for Free Samples, Discounts, and 'Buy One, Get One' Offers Explained.</h1> The circular issued by the Chhattisgarh State Tax Commissioner clarifies the GST treatment of sales promotion schemes. It addresses free samples and gifts, stating they are not considered 'supply' under GST unless specified in Schedule I, and ITC is not available for these. In 'Buy One, Get One Free' offers, both items are considered a single supply, allowing ITC availability. Discounts, including volume-based, can reduce the value of supply if conditions in section 15(3) are met, with ITC available. Secondary discounts, unknown at supply time, do not affect supply value or ITC availability.
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