https://www.taxtmi.com/article/detailed?id=8546 Section 17(5)(h) disallows input tax credit for inputs, input services and capital goods used in goods disposed of as gifts or free samples, except where distribution qualifies as a supply under Schedule I; ''Buy one get one free'' offers are treated as multi-component supplies with tax and ITC governed by composite/mixed supply rules under section 8; discounts and post-supply or volume discounts are excluded from taxable value if they satisfy section 15(3), with the recipient reversing ITC attributable to the discount; secondary discounts via credit notes adjust value only where section 15(3)(b) applies and do not affect supplier ITC entitlement. en-us Tue, 18 Jun 2019 05:46:25 +0530 Tue, 18 Jun 2019 05:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8546 Section 17(5)(h) disallows input tax credit for inputs, input services and capital goods used in goods disposed of as gifts or free samples, except where distribution qualifies as a supply under Schedule I; ''Buy one get one free'' offers are treated as multi-component supplies with tax and ITC governed by composite/mixed supply rules under section 8; discounts and post-supply or volume discounts are excluded from taxable value if they satisfy section 15(3), with the recipient reversing ITC attributable to the discount; secondary discounts via credit notes adjust value only where section 15(3)(b) applies and do not affect supplier ITC entitlement. Articles Goods and Services Tax - GST Tue, 18 Jun 2019 05:46:25 +0530 https://www.taxtmi.com/article/detailed?id=8546