https://www.taxtmi.com/forum/issue?id=116894 An AAR finding that free promotional items are not subject to GST because there is no supply suggests no levy of compensation cess; however, several respondents note compensation cess is imposed under a separate ad valorem statute and may not be covered by a GST-focused AAR, so affected parties may seek rectification of the order, file a separate cess application, or pursue writ remedies if the AAR omits cess treatment. en-us Mon, 07 Dec 2020 10:54:55 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116894 An AAR finding that free promotional items are not subject to GST because there is no supply suggests no levy of compensation cess; however, several respondents note compensation cess is imposed under a separate ad valorem statute and may not be covered by a GST-focused AAR, so affected parties may seek rectification of the order, file a separate cess application, or pursue writ remedies if the AAR omits cess treatment. Discussion-Forum GST Mon, 07 Dec 2020 10:54:55 +0530 https://www.taxtmi.com/forum/issue?id=116894