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    <title>GST ON SALES PROMOTION</title>
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    <description>Supplies of goods gifted for sales promotion are supplies without consideration and not leviable to GST; therefore, input tax credit on tax paid under the reverse charge mechanism for such acquisitions cannot be claimed, analogous to the treatment of free samples.</description>
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      <description>Supplies of goods gifted for sales promotion are supplies without consideration and not leviable to GST; therefore, input tax credit on tax paid under the reverse charge mechanism for such acquisitions cannot be claimed, analogous to the treatment of free samples.</description>
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