https://www.taxtmi.com/forum/issue?id=115448 A complimentary item given with a paid sale is typically a quantity discount, so tax is charged on the paid item while the supplier must reverse proportionate input tax credit attributable to the non taxed portion under the proviso to the ITC entitlement; classification as a composite or mixed supply for combo offers determines rate and ITC applicability. en-us Tue, 24 Sep 2019 14:54:20 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115448 A complimentary item given with a paid sale is typically a quantity discount, so tax is charged on the paid item while the supplier must reverse proportionate input tax credit attributable to the non taxed portion under the proviso to the ITC entitlement; classification as a composite or mixed supply for combo offers determines rate and ITC applicability. Discussion-Forum GST Tue, 24 Sep 2019 14:54:20 +0530 https://www.taxtmi.com/forum/issue?id=115448