GST ON SALES PROMOTION

Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 18-9-2017 Last Replied Date:- 19-9-2017 – SIR, ONE OF MY CLIENT PURCHASED CELL PHONES FROM UN REGD.PERSON AND GIFTED ON ACCOUNT OF SALE PROMOTION SCHEME. GST UNDER RCM PAID . WHETHER HE IS ELIGIBLE TO CLAIM ITC PAID UNDER RCM – Reply By Himansu Sekhar – The Reply = No, the gift is a supply without consideration. When the supply is not leviable to gst, the credit cannot be availed. Similar is the situation in supply of samples in m

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