Question 4: GST Implication on Product
provided to customers as Free under the scheme of Buy 1 Get 1 Free.
Answer: When you are giving one plus one then it is not free so credit
should not be disallowed but there are chances of litigation to avoid litigation
we suggest you to show total amount for sale of two pieces and try to avoid
using term FREE in the invoice
For example you can raise a invoice of pen for Rs 10 and write second pen free
of cost instead of this you can write in description column 1+1 and price Rs 10
for it
We are of the opinion that in case of one is given free for the sale of one then
it should not be considered as free because the value of first include the value
of second but have suggested above route to avoid litigation As a legal point
credit should be allowed .(REPLY dt. 23/1/2018)