https://www.taxtmi.com/caselaws?id=418574 The AAR UP held that a promotional scheme offering 30 extra cigarette packs with every 100 packs purchased constitutes a taxable supply of 130 packs at the price of 100 packs. The additional 30 packs carry no separate tax liability, and input tax credit remains available for inputs used in the promotional supply. The ruling emphasized that supplies between related or distinct persons are taxable under Schedule I of CGST Act, 2017, regardless of consideration. The applicant must not supply through sole distributors (related persons), as any deviation would void the ruling ab-initio under Section 104 of CGST Act, 2017. en-us Mon, 18 Oct 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418574 The AAR UP held that a promotional scheme offering 30 extra cigarette packs with every 100 packs purchased constitutes a taxable supply of 130 packs at the price of 100 packs. The additional 30 packs carry no separate tax liability, and input tax credit remains available for inputs used in the promotional supply. The ruling emphasized that supplies between related or distinct persons are taxable under Schedule I of CGST Act, 2017, regardless of consideration. The applicant must not supply through sole distributors (related persons), as any deviation would void the ruling ab-initio under Section 104 of CGST Act, 2017. Case-Laws GST Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418574