Clarification on various doubts related to treatment of sales promotion schemes under GST

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....1 Fax nos. 91-0364-2224747/2502047. Email: [email protected] Trade Notice No. 05/2019 Dated. Shillong the 26^th March.2019 Subject: Clarification on various doubts related to treatment of sales promotion schemes under GST. The Central Board of Indirect Taxes & Customs has issued a Circular No. 92/11/2019-GST dated March 7, 2019 for the Trade and as well as all concerned regardi....

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.... aspects of taxability, valuation, availability or otherwise of Input Tax Credit in the hands of the supplier in relation to the said schemes which are listed hereunder: A. Free samples and gifts. B. Buy one get one offer C. Discounts including 'Buy more, save more' offer. D. Secondary Discounts. This Trade Notice being issued so as to sensitize the trade and....