Subject
Clarifies various doubts related to treatment of sales promotion scheme under GST
Content
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, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafterreferred to as “the said Act&rdqu…