https://www.taxtmi.com/circulars?id=62468 Free samples and gifts supplied without consideration are not treated as supply under GST except where Schedule I applies; Input Tax Credit is disallowed for inputs, input services and capital goods used for such distributions unless the activity qualifies as a supply. Buy one get one offers are treated as multiple goods supplied for a single price with tax determined by composite or mixed supply rules and ITC available to the supplier. Known discounts established at or before supply reduce taxable value if valuation conditions are met; secondary post supply discounts do not reduce taxable value under those conditions, though credit notes may be issued commercially. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62468 Free samples and gifts supplied without consideration are not treated as supply under GST except where Schedule I applies; Input Tax Credit is disallowed for inputs, input services and capital goods used for such distributions unless the activity qualifies as a supply. Buy one get one offers are treated as multiple goods supplied for a single price with tax determined by composite or mixed supply rules and ITC available to the supplier. Known discounts established at or before supply reduce taxable value if valuation conditions are met; secondary post supply discounts do not reduce taxable value under those conditions, though credit notes may be issued commercially. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62468