https://www.taxtmi.com/circulars?id=61091 Clarification explains that free samples and gifts offered without consideration do not constitute supply except where covered by Schedule I, and ITC is disallowed for such distributions unless Schedule I applies. Buy-one-get-one offers are treated as multiple supplies charged at a single price, with tax treatment determined by composite or mixed supply rules; ITC is available for inputs used in such offers. Discounts shown on or agreed at supply can be excluded from value if statutory conditions and documentation are met; secondary post-supply discounts effected by credit notes do not qualify for exclusion and may be issued commercially. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 23 May 2019 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61091 Clarification explains that free samples and gifts offered without consideration do not constitute supply except where covered by Schedule I, and ITC is disallowed for such distributions unless Schedule I applies. Buy-one-get-one offers are treated as multiple supplies charged at a single price, with tax treatment determined by composite or mixed supply rules; ITC is available for inputs used in such offers. Discounts shown on or agreed at supply can be excluded from value if statutory conditions and documentation are met; secondary post-supply discounts effected by credit notes do not qualify for exclusion and may be issued commercially. Circulars GST - States Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61091