Sales promotion schemes under GST clarified through administrative circular for field-level implementation and officer guidance. Clarification is issued regarding various doubts relating to sales promotion schemes under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular on the subject and directs subordinate officers to be informed and to take action accordingly. It functions as an administrative intimation within the Commercial Tax administration and transmits the referenced GST clarification for implementation at the field level.
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Provisions expressly mentioned in the judgment/order text.
Sales promotion schemes under GST clarified through administrative circular for field-level implementation and officer guidance.
Clarification is issued regarding various doubts relating to sales promotion schemes under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular on the subject and directs subordinate officers to be informed and to take action accordingly. It functions as an administrative intimation within the Commercial Tax administration and transmits the referenced GST clarification for implementation at the field level.
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