GST treatment of sales promotion schemes clarifies taxability, valuation and input tax credit consequences. Clarification addresses GST taxability, valuation and availability of Input Tax Credit for sales promotion schemes: free samples and gifts without consideration are not supplies except where Schedule I applies and therefore generally preclude ITC; 'Buy One, Get One' offers are treated as combined supplies with tax determined by composite versus mixed supply classification and allow ITC for related inputs; invoice-time discounts that meet valuation conditions can be excluded from taxable value and permit ITC claims, whereas secondary post-supply discounts issued by credit note cannot be excluded under valuation rules and do not alter supplier ITC entitlement.