VALUATION IN CASE OF BUY ONE GET ONE SALE

Under GST regime, anything supplied as ’Free’, the tax will not be levied on such supplies. Nevertheless, on doing so, businesses need to sacrifice the benefit of input tax credit. This means, businesses will not be entitled to input tax credit on the goods, which are supplied as ’Free,’ and proportionate ITC needs to be reversed.

how will the billing is made?

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