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

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..... Shillong.793001 Fax nos. 91-0364-2224747/2502047. Email: ccshillo@excise.nic.in 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 Marci1,20 .....

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..... Some of these schemes have been examined and clarification on the 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 Disc .....

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