Treatment of sales promotion scheme under GST



Principal commissioner(GST) of Central Board of Indirect Taxes and Custom vide its letter dated 7th March 2019 has clarified the following issues:- 1. The issue of availability of ITC on Free Sample and Gifts distributed: As per Section 7(1)(a) of CGST Act, supply includes all forms of suppl
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About the Author

CA-Final

Ex-Analyst at Grant thornton India LLP working in Not-for Profit sector. Co-Founder of Augmen. NFP Organisation, Internal Control advisor, drafting standard operating procedure for organziations. Can be reached at manugawri92 @ gmail.com

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