https://www.taxtmi.com/circulars?id=60899 Clarification addresses GST tax treatment of sales promotion schemes under Circular No. 92/11/2019, identifying free samples and gifts, buy one get one offers, discounts (including "buy more, save more"), and secondary discounts, and directing uniform application of rules on taxability, valuation and availability of Input Tax Credit for these schemes; field formations and trade are instructed to follow the circular's detailed guidance. en-us Tue, 26 Mar 2019 00:00:00 +0530 Thu, 07 Sep 2023 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60899 Clarification addresses GST tax treatment of sales promotion schemes under Circular No. 92/11/2019, identifying free samples and gifts, buy one get one offers, discounts (including "buy more, save more"), and secondary discounts, and directing uniform application of rules on taxability, valuation and availability of Input Tax Credit for these schemes; field formations and trade are instructed to follow the circular's detailed guidance. Circulars GST Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60899