free goods taxable in gst or not?

as in Pharma sector free goods like
product X= 10+2free
is 2 free is taxable in gst or not?
Replies (2)
2 will be not taxable if input tax credit is not claimed on free 2 pcs. If input tax credit claimed on free 2 pcs. then it will be taxable.
Will tax free be discounted in composition scheme?

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