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)