Input Tax Reversal on Gift or Free Supply



Central Board of Indirect Taxes and Customs have come out with a clarification vide Circular No. 92/11/2019-GST dated 07.03.2019, clarifying on various doubts regarding treatment of sales promotion scheme under GST. The circular clarifies following points; (i) It is clarified that samples which a
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About the Author

Advocate- Tax

Advocate specialising in Taxation and corporate laws. In taxation area we take up matters related to GST, Income Tax, Corporate Tax, Transfer Pricing, Customs, Anti Dumping duty. In Corpoarate practice, we takes up matter related to Merger and acquisition, Insolvency, Restructuring, Transaction, Private equity, Ven ... Read more

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