https://www.taxtmi.com/article/detailed?id=10580 GST is not payable on extra packs supplied under a promotional sale where additional packs are provided without separate consideration under a single aggregated price. The AAAR upheld the AAR's view that the buy one get one arrangement is not a separate taxable supply of free goods but multiple supplies charged for at one price, and an advance ruling can be set aside only if the question is already pending or decided in other proceedings. en-us Fri, 05 Aug 2022 14:53:00 +0530 Fri, 05 Aug 2022 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10580 GST is not payable on extra packs supplied under a promotional sale where additional packs are provided without separate consideration under a single aggregated price. The AAAR upheld the AAR's view that the buy one get one arrangement is not a separate taxable supply of free goods but multiple supplies charged for at one price, and an advance ruling can be set aside only if the question is already pending or decided in other proceedings. Articles Goods and Services Tax - GST Fri, 05 Aug 2022 14:53:00 +0530 https://www.taxtmi.com/article/detailed?id=10580