Golden Tobie Private Limited ., In re
Date: October 18, 2021
Subject Matter
No GST on additional 30 packs of cigarettes given free on every purchase of 100 packs of cigarettes
Summary
The promotional scheme of additional 30 packs of cigarettes on every purchase of 100 packs of cigarettes for the payment of 100 packs of cigarettes is a taxable supply of 130 packs of cigarettes on the price of 100 packs of cigarettes. There would no…
1. M/s Golden Tobie Private Limited, Unit No-302, Third Floor, Padam Business Park, Plot No-12, INS1 Sector 12A, Awas Vikas Sikandra Yogna, Agra, Uttar Pradesh, 282007 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAVCS3344P2ZC. 2. As per Form GST ARA-01 submitted by the applicant- (1) The Applicant is engaged in the business of manufacturing, marke…