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No GST on extra cigarette packs supplied as part of promotion scheme

Shanti Prime Publication Pvt. Ltd.

Levy of GST — In the instant case, applicant is seller of Cigarettes, and intends to offer extra quantity of Cigarettes (quantity discount) in addition to normal quantity against same consideration, as a taxable supply to its Distributors from their Depot.
Question raised by applicant is—
Whether the extra packs of Cigarettes would again be leviable to GST?
Held that— On perusing all the submissions made by the applicant we find that they are contemplating a promotion scheme for the clients/distributors wherein they intend to supply additional packs of cigarettes along with regular supply of cigarettes of a particular quantity, without receiving any additional consideration for the additional packs.
Extra packs of Cigarettes would not be leviable to GST. — Golden Tobacco Ltd., In Re.. [2019] 12 TAXLOK.COM 075 (AAR-Maharashtra)