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    <title>GST compliance on sales scheme - Taxable item Free quanity</title>
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    <description>Free supplies of taxable goods under a sales-promotion scheme must be treated as free supply transactions where the complimentary units are disclosed by quantity in GST returns but are not assigned any taxable value or tax amount; invoices should separately show the free quantity (for example in the HSN/description) to ensure proper return reporting while not computing tax on those units.</description>
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      <description>Free supplies of taxable goods under a sales-promotion scheme must be treated as free supply transactions where the complimentary units are disclosed by quantity in GST returns but are not assigned any taxable value or tax amount; invoices should separately show the free quantity (for example in the HSN/description) to ensure proper return reporting while not computing tax on those units.</description>
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