https://www.taxtmi.com/forum/issue?id=115415 Whether goods given free of cost attract GST depends on Schedule I's treatment of supplies without consideration and the ITC reversal rule in Section 17(5)(h). If ITC was availed on inputs used for FOC goods, reversal of proportionate ITC or payment of GST on the FOC clearance is typically required; exceptions include warranty replacements or where the FOC items were included in the original taxable value. Practical compliance options include invoicing FOC value then showing discount, recording FOC as part of sale quantity, or paying GST and maintaining documentary support. en-us Sun, 08 Sep 2019 17:41:16 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115415 Whether goods given free of cost attract GST depends on Schedule I's treatment of supplies without consideration and the ITC reversal rule in Section 17(5)(h). If ITC was availed on inputs used for FOC goods, reversal of proportionate ITC or payment of GST on the FOC clearance is typically required; exceptions include warranty replacements or where the FOC items were included in the original taxable value. Practical compliance options include invoicing FOC value then showing discount, recording FOC as part of sale quantity, or paying GST and maintaining documentary support. Discussion-Forum GST Sun, 08 Sep 2019 17:41:16 +0530 https://www.taxtmi.com/forum/issue?id=115415