CBIC : Clarifies treatment of sales promotion schemes under GST; Free samples not 'supply'

CBIC issues clarification on treatment of sales promotion schemes under GST; Clarifies that samples supplied free of cost would not qualify as 'supply', further input tax credit would not be available in relation thereto except where activity fall within the ambit of Schedule I of CGST Act;  Also states that discounts offered by the suppliers to customers (including staggered discount under 'Buy more, save more" scheme and post supply / volume discounts established befor...