GST for Free items-Suggested Solution
Unnecessarily, a problem has been raised about the GST to be charged in case of Free Physician samples given to the doctors or the cases like “Buy One Get One Free”
The concerned government department only should confirm that the GST to be charged for any item shall be the GST applicable and included in it’s MRP.
So, if a medicine is given as a free sample to a doctor, it should be GST paid when the GST for that sample should be the GST if that medicine was being sold.
Likewise, in case of “Buy One Get One Free” the GST to be charged shall be twice the GST applicable for a single item.
In short, whether the customer pays for that item or gets it as free, the GST for that item shall have to be paid. Simple.
This will avoid unnecessary confusion in calculations required for GST amount.
My opinion and I could be wrong. more
The concerned government department only should confirm that the GST to be charged for any item shall be the GST applicable and included in it’s MRP.
So, if a medicine is given as a free sample to a doctor, it should be GST paid when the GST for that sample should be the GST if that medicine was being sold.
Likewise, in case of “Buy One Get One Free” the GST to be charged shall be twice the GST applicable for a single item.
In short, whether the customer pays for that item or gets it as free, the GST for that item shall have to be paid. Simple.
This will avoid unnecessary confusion in calculations required for GST amount.
My opinion and I could be wrong. more
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Oct 31
I think the provision of charging GST on the items being given as free of cost is to avoid mal-adjustment of ITC. The manufacturers may claim ITC full for the goods produced but collect lesser because of the items given free. Now, they will have to keep account of the free samples and deposit the GST or not to claim the ITC proportionately. Buy one and Get one Free may have the same treatment - the goods being sold shall have either double GST or the manufacturer may not claim the ITC on the goods being given as free in the offer. Kindly correct me if I am wrong. more
Aug 04
Even if the goods are free the GST must be paid. Why people who supplied goods should suffer loss of tax set off paid for the item. more
Aug 04
Every one are self confused about GST and confusing others. Only when a sale takes place there will be GST. There has not been any change of definition of 'Sales' after introduction GST. Free sample of medicine to doctors, specimen copy of books to teachers etc. all comes under advertisement / business promotions. Thus in sample medicine, there is no price tag. Books are also stamped with specimen copy. However 'Buy one, get one free', '20% Extra' etc. will go by the same rules as has been prevailing during pre-GST regime. more
Aug 04
A taxable supply is one made in course of business and for a consideration. GST is to be paid on transaction value. If the consideration is not there, it'll be a free supply but the ITC for the same would need to be reversed. Buy one get one free is actually a discount and GST would be oyablenon the transaction value. more
Aug 04
Ideally there shouldn't be ! But each company follows a different marketing strategy. May be a high MRP and buy one get one free works better for them ! more
Aug 04
Pl enlighten me how the MRP is fixed. Day for example a product in which MrP mentioned as 850/- but sold at 450 why there should be a discount of RS.400/- and why? more
Aug 04
