Buy one get one offer

This discussion clarifies the Goods and Services Tax (GST) implications for 'Buy One Get One' (BOGO) offers, specifically a 9+1 scheme. It confirms that when goods are sold under such a promotional scheme, where effectively 10 items are supplied for the price of 9, there is no need to reverse Input Tax Credit (ITC). This is because the scheme is treated as a supply of two goods for the price of one, as per Circular 92/11/2019 GST.