Treatment of Sales Promotion Schemes under GST

Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To ensure uniformity in the implementation of the law across the field formations. the Board hereby clarifies the issues in succeeding paragraphs. Free samples and gifts It is
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Budget 2017 – Highlights – Indirect Tax

Service tax amendment in mega exemption notification no. 25/2012 st dated 20.06.2012 services provided or agreed to be provided by the army, naval and air force group insurance funds by way of life insurance to members of the army, navy and air force under the group insurance schemes of the
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