The Central Board of Indirect Taxes and Customs (CBIC) on Thursday clarified on the vexed issue of levy of GST on sales promotion schemes like ‘buy one get one free’ offered by FMCG firms, saying taxes would be paid on the price recovered from the customer.
Source: Firstpost
No GST on Free Samples, Post-Sale Discounts
Source: TaxScan
And see also: a2ztaxcorp.com